Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-13454 — Managing entity as agent of owner
Managing entity as agent of owner A. Except as provided in subsection B, for the purpose of ad valorem taxation the managing entity identified on the timeshare use p> B. For the purpose of an appeal pursuant to chapter 16 of this title, the managing entity may be considered the agent of the person who owns the timeshare property.
Source: official text