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

42-19004. Property in transit and transient property

44 words·~1 min read·/az/title-42/42-19004

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

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.
★   the supreme law of the land   ★
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