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