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 14 Contracting January 24, 2002 April 24, 2002 415 Construction contracting: construction contractors Phoenix
MTHO 14 Contracting December 03, 2001 April 24, 2002 415 Construction contracting: construction contractors Phoenix
MTHO 14 Contracting November 12, 2001 April 24, 2002 415 Construction contracting: construction contractors Phoenix
MTHO 17 Contracting March 04, 2002 April 21, 2002 Construction contracting: construction contractors , Interest and civil penalties Marana
MTHO 16 Contracting April 15, 2002 Construction contracting: construction contractors , Interest and civil penalties Peoria
MTHO 21 Spec Builder April 14, 2002 General Conditions and Definitions, Construction contracting: speculative builders Scottsdale
MTHO 13 Spec Builder February 26, 2002 April 11, 2002 Construction contracting: speculative builders, Interest and civil penalties Phoenix
MTHO 9 Residential Rental February 21, 2002 April 05, 2002 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Limitation periods Phoenix
MTHO 33 Penalty March 31, 2002 540 Interest and civil penalties Phoenix
MTHO 32 Spec Builder March 17, 2002 Determination of gross income: transactions between affiliated companies or persons, Construction contracting: speculative builders Phoenix
MTHO 1 Spec Builder December 10, 2001 February 19, 2002 416 Construction contracting: speculative builders Phoenix
MTHO 66 Use Tax December 16, 2002 January 23, 2002 Use tax: definitions, Use tax: liability for tax Scottsdale
MTHO 5 Retail November 28, 2001 Retail sales: measure of tax; burden of proof; exclusions, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Phoenix
MTHO 4 Contracting October 16, 2001 Construction contracting: construction contractors , Interest and civil penalties Phoenix