Code · Arizona · Title 42 — Public Utilities and Carriers and Energy Programs

42-15060. Presumptions of ownership

35 words·~1 min read·/az/title-42/42-15060

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.