2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19004 Property in transit and transient property


AZ Rev Stat § 42-19004 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-19004. Property in transit and transient property

A. Personal property that is in transit through a county shall be assessed in the county where the owner is domiciled.

B. Transient property that is used in business or commerce in this state shall be assessed in the county where it is found.

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