2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-19004 Property in transit and transient property
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.
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.