Arizona Laws 42-19004. Property in transit and transient property
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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.
Terms Used In Arizona Laws 42-19004
- Property: includes both real and personal property. See Arizona Laws 1-215
B. Transient property that is used in business or commerce in this state shall be assessed in the county where it is found.