Municipal Tax Hearing Office Archive

Municipal Tax Hearing Office Hearing Decisions

Per A.R.S. 42-6056, the hearing office shall hear all reviews of petitions for hearing or redetermination under the Model City Tax Code for cities and towns not in the state collection system as of January 1, 2013 and for appeals from supplementary audits performed by cities and towns under the state collection system for all audits and assessments initiated by a city or town prior to January 1, 2015. All matters initiated by a city or town from and after January 1, 2015 shall be subject to review pursuant to A.R.S. 42-6002.

The following decisions of the Municipal Tax Hearing Office (MTHO) are presented for informational purposes only. Final decisions of the MTHO are binding only to the specific case presented in the hearing. These decisions do not have the force of law; cities are not required to abide by decisions of the MTHO in determining the tax treatment of transactions in similar situations.

The decisions are solely the product of the hearing officer. Neither the cities nor the affected taxpayers review the decisions prior to issuance. Consequently, no opinion is expressed as to the accuracy of any facts presented in the decisions, the inclusion of all relevant facts presented at the hearing, or on the fairness of presentation of either the cities’ or taxpayers’ arguments and positions.

Either the taxpayer or the cities may appeal an MTHO decision by initiating an action in the appropriate court. No effort has been made to either identify or update any MTHO decision which may have been appealed.

Municipal Tax Hearing Office Hearing Decisions List

MTHO Hearings

Decision Classification Hearing Date Decision Date Section Number Section Tax Collector
MTHO 888 Real Property Rental July 29, 2015 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Chandler
MTHO 851 Not specified February 23, 2015 July 24, 2015 Erroneous payment of tax; credits and refunds; limitations, Operating without a license, Recordkeeping requirements, Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability Chandler
MTHO 872 Spec Builder June 18, 2015 July 19, 2015 General Conditions and Definitions, Construction contracting: speculative builders Scottsdale
MTHO 856 Real Property Rental May 28, 2015 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Tucson
MTHO 865 Retail April 19, 2015 May 19, 2015 General Conditions and Definitions, Imposition of Privilege Taxes; presumption, Retail sales: food for home consumption, Retail sales: exemptions, Recordkeeping requirements Tempe
MTHO 861 Not specified April 29, 2015 545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates Phoenix
MTHO 866 Real Property Rental March 29, 2015 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Limitation periods Chandler
MTHO 852 Real Property Rental February 19, 2015 March 26, 2015 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Sedona
MTHO 868 Not specified March 15, 2015 570 Administrative review; petition for hearing or for redetermination; finality of order Phoenix
MTHO 858 Spec Builder February 26, 2015 General Conditions and Definitions, Construction contracting: speculative builders, Interest and civil penalties Scottsdale
MTHO 823 Commercial Rental September 23, 2014 October 19, 2014 Exclusion of gross income of persons deemed not engaged in business, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Avondale
MTHO 826 Contracting July 28, 2014 Definitions: Income-producing capital equipment, Construction contracting: construction contractors , Retail sales: exemptions, Recordkeeping requirements Flagstaff
MTHO 821 Residential Rental June 12, 2014 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Limitation periods Chandler
MTHO 819 Spec Builder April 29, 2014 May 16, 2014 Determination of gross income: in general, General Conditions and Definitions, Construction contracting: speculative builders, Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition Scottsdale
MTHO 785 Utilities October 22, 2013 April 20, 2014 General Conditions and Definitions, Utility Services, Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties Phoenix
MTHO 784 Utilities October 22, 2013 April 20, 2014 General Conditions and Definitions, Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties Phoenix
MTHO 817 Personal Property Rental February 27, 2014 April 01, 2014 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Sedona
MTHO 816 Personal Property Rental February 27, 2014 April 01, 2014 General Conditions and Definitions, Determination of gross income: transactions between affiliated companies or persons, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates Sedona
MTHO 813 Spec Builder February 05, 2014 March 23, 2014 Determination of gross income: in general, General Conditions and Definitions, Construction contracting: speculative builders, Interest and civil penalties Scottsdale
MTHO 808 Spec Builder November 14, 2013 December 15, 2013 Determination of gross income: in general, General Conditions and Definitions, Construction contracting: speculative builders, Interest and civil penalties Scottsdale