{"data":{"id":"us-az/a.r.s.-42-15060","jurisdiction":"us-az","citation":"A.R.S. § 42-15060","heading":"Presumptions of ownership","body":"For purposes of taxation the following personal property is considered to be the property of the person in possession:\n\n1. Personal property in possession of a fiduciary.\n\n2. Personal property that is mortgaged or pledged.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/15060.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"e87acea09ee983abfc662fd426cf78226206f5f97c5aff2aecf49e1554ff338f","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-15059","next":"us-az/a.r.s.-42-15061"},"notice":"GroundRules: Original legal text. Not legal advice."}