2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-15060 Presumptions of ownership


AZ Rev Stat § 42-15060 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-15060. Presumptions of ownership

For purposes of taxation the following personal property is considered to be the property of the person in possession:

1. Personal property in possession of a fiduciary.

2. Personal property that is mortgaged or pledged.

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