42-15060. Presumptions of ownership
For purposes of taxation the following personal property is considered to be the property of the person in possession:
1. Personal property in possession of a fiduciary.
2. Personal property that is mortgaged or pledged.
Section: Previous 42-15052 42-15053 42-15054 42-15055 42-15057 42-15058 42-15059 42-15060 42-15061 42-15062 42-15063 42-15065 42-15066 42-15101 42-15102 NextLast modified: October 13, 2016