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.

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.