Arizona Statutes
§ 42-15060 — Presumptions of ownership
Arizona·Title 42 Arizona Revised Statutes·Ch. 15 ASSESSMENT PROCESS·Art. 2 Listing and Assessing Property
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.
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