Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 19. PERSONAL PROPERTY |
Article 1. Assessment |
Sec 42-19004. Property in transit and transient property
Latest version.
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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.