Ariz. Rev. Stat. § 42-15060 – Presumptions of ownership | Midpage

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Arizona Revised Statutes

§ 42-15060

Ariz. Rev. Stat. § 42-15060

Presumptions of ownership

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.