42-19004. Property in transit and transient property 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.
Arizona Legal Code
§ 42.19004
Source: https://www.azleg.gov/ars/42/19004.htm· Version 2026