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 648 Spec Builder December 26, 2011 416 Construction contracting: speculative builders Scottsdale
MTHO 665 Construction Contractor November 20, 2011 December 18, 2011 415 Construction contracting: construction contractors Tucson
MTHO 631 Commercial Lease September 27, 2011 December 15, 2011 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Tempe
MTHO 662 Retail November 30, 2011 Retail sales: measure of tax; burden of proof; exclusions, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Mesa
MTHO 626 Use Tax November 20, 2011 Use tax: imposition of tax; presumption, Use tax: exemptions Phoenix
MTHO 653 Commercial Lease October 24, 2011 November 17, 2011 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Wickenburg
MTHO 629 Spec Builder October 09, 2011 November 06, 2011 Construction contracting: speculative builders Sedona
MTHO 702 Construction Contractor October 18, 2011 415 Construction contracting: construction contractors Tucson
MTHO 649 Spec Builder October 16, 2011 416 Construction contracting: speculative builders Scottsdale
MTHO 646 Spec Builder October 10, 2011 416 Construction contracting: speculative builders Tempe
MTHO 630 Commercial Lease August 14, 2011 September 29, 2011 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Tucson
MTHO 637 Spec Builder September 29, 2011 416 Construction contracting: speculative builders Flagstaff
MTHO 392 Retail August 07, 2011 September 25, 2011 Definitions: Income-producing capital equipment, Retail sales: measure of tax; burden of proof; exclusions, Recordkeeping requirements Mesa
MTHO 640 Spec Builder September 21, 2011 Construction contracting: speculative builders, Interest and civil penalties Chandler
MTHO 614 Spec Builder July 10, 2011 September 21, 2011 Construction contracting: speculative builders, Interest and civil penalties Scottsdale
MTHO 652 Construction Contractor September 19, 2011 415 Construction contracting: construction contractors Tucson
MTHO 622 Commercial Lease July 11, 2011 August 28, 2011 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Phoenix
MTHO 613 Commercial Lease July 17, 2011 August 23, 2011 (Reserved for Local Option #B) - repealed effective April 1, 2019, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Fountain Hills
MTHO 602 Amusement June 14, 2011 July 10, 2011 410 Amusements, exhibitions, and similar activities Surprise
MTHO 600 Commercial Lease July 04, 2011 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Mesa