Arizona Statutes
§ 42-15060 — Presumptions of ownership
Arizona § 42-15060
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 15ASSESSMENT PROCESS
Art. 2Listing and Assessing Property
This text of Arizona § 42-15060 (Presumptions of ownership) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 42-15060 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-15060, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-15060.