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 586 | Spec Builder | September 29, 2010 | 416 | Construction contracting: speculative builders | Flagstaff | |
MTHO 581 | Spec Builder | September 29, 2010 | Determination of gross income: in general, Construction contracting: speculative builders | Mesa | ||
MTHO 573 | Personal Property License | July 27, 2010 | September 27, 2010 | 450 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) | Scottsdale |
MTHO 582 | Real Property Rental | August 03, 2010 | September 13, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Scottsdale |
MTHO 574 | Commercial Lease | August 02, 2010 | August 30, 2010 | 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 | Mesa | |
MTHO 546 | Spec Builder | April 11, 2010 | August 29, 2010 | General Conditions and Definitions, Construction contracting: speculative builders | Chandler | |
MTHO 553 | Licensing Real Property For Use | April 22, 2010 | August 15, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Prescott |
MTHO 577 | Catering | August 02, 2010 | Restaurants and Bars, Recordkeeping requirements | Tucson | ||
MTHO 571 | Spec Builder | July 28, 2010 | General Conditions and Definitions, Construction contracting: speculative builders | Chandler | ||
MTHO 521 | Retail | April 05, 2010 | June 20, 2010 | Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties | Mesa | |
MTHO 556 | Spec Builder | May 31, 2010 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | ||
MTHO 497 | Retail | April 22, 2010 | May 25, 2010 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Retail sales: measure of tax; burden of proof; exclusions | Phoenix | |
MTHO 558 | Spec Builder | May 16, 2010 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | ||
MTHO 557 | Spec Builder | May 16, 2010 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | ||
MTHO 543 | Spec Builder | April 13, 2010 | May 16, 2010 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | |
MTHO 543 | Spec Builder | May 16, 2010 | May 16, 2010 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | |
MTHO 549 | Construction Contractor | April 05, 2010 | April 27, 2010 | Construction contracting: construction contractors , Construction contracting: speculative builders | Mesa | |
MTHO 559 | Spec Builder | April 04, 2010 | Construction contracting: speculative builders, Interest and civil penalties, Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules | Scottsdale | ||
MTHO 555 | Restaurant | March 02, 2010 | March 30, 2010 | Restaurants and Bars, Interest and civil penalties | Phoenix | |
MTHO 545 | Retail | February 17, 2010 | March 30, 2010 | Retail sales: measure of tax; burden of proof; exclusions, Collection of taxes when there is succession in and/or cessation of business | Chandler |