Arizona Laws 42-15060. Presumptions of ownership
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For purposes of taxation the following personal property is considered to be the property of the person in possession:
Terms Used In Arizona Laws 42-15060
- Fiduciary: A trustee, executor, or administrator.
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
- Personal property: All property that is not real property.
- Property: includes both real and personal property. See Arizona Laws 1-215
1. Personal property in possession of a fiduciary.
2. Personal property that is mortgaged or pledged.