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Ariz. Rev. Stat. § 42-19004 – Property in transit and transient property | Midpage
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Arizona Revised Statutes
Title 42
Chapter 19
Article 1
§ 42-19004
Ariz. Rev. Stat. § 42-19004
Property in transit and transient property
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.