Arizona · Snapshot 2026-08-09 · Newer source version available

A.R.S. § 42-19004: Property in transit and transient property

Where this section sits in the code

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.

Collected 2026-09-04T00:49:56Z. Source file · JSON