Arizona Revised Statutes Title 48. Special Taxing Districts § 48-3401. Owner defined

In this chapter, unless the context otherwise requires, “owner” means the person who appears upon the records of the office of the county recorder as the holder of legal title in fee simple to land within the district. When it appears from the records of the clerk of the superior court of the county that such record owner is deceased and distribution of his estate has not been made, the owner shall be deemed to be the executor or administrator of his estate if one has been appointed. Executors, administrators, guardians of estates of minors and incompetents and trustees holding legal title may sign any petition, consent, waiver or protest provided for by this chapter, with the approval of the superior court in which the estate, guardianship or trusteeship is pending. When a trusteeship exists without any proceeding pending in court, the approval may be given by the superior court of the county in which the land is located upon written application therefor. No notice shall be required to be given by any executor, administrator, guardian or trustee of an application for the order of approval unless the court to whom the application is made shall so order.