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 475 | Real Property Rental | May 13, 2009 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | ||
MTHO 484 | Not specified | April 29, 2009 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Operating without a license, Recordkeeping requirements | Tucson | ||
MTHO 480 | Spec Builder | April 29, 2009 | 416 | Construction contracting: speculative builders | Flagstaff | |
MTHO 471 | Real Property Rental | April 29, 2009 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Phoenix | |
MTHO 445 | Real Property Rental | March 11, 2009 | April 07, 2009 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Restaurants and Bars | Mesa | |
MTHO 462 | Spec Builder | February 22, 2009 | March 29, 2009 | 416 | Construction contracting: speculative builders | Chandler |
MTHO 465 | Construction Contractor | February 17, 2009 | March 29, 2009 | Construction contracting: construction contractors , Reimbursement of fees and other costs; definitions | Tempe | |
MTHO 448 | Construction Contractor | November 09, 2008 | March 29, 2009 | Construction contracting: construction contractors , Recordkeeping requirements | Phoenix | |
MTHO 469 | Real Property Rental | March 29, 2009 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), (Reserved for future) | Phoenix | ||
MTHO 444 | Construction Contractor | October 08, 2008 | February 16, 2009 | 415 | Construction contracting: construction contractors | Buckeye |
MTHO 463 | Late Pay Penalty | January 30, 2009 | 540 | Interest And Penalties (Phoenix) | Phoenix | |
MTHO 428 | Construction Contractor | August 19, 2008 | January 20, 2009 | Construction contracting: construction contractors , Interest and civil penalties, Administrative review; petition for hearing or for redetermination; finality of order | Buckeye | |
MTHO 396 | Spec Builder | August 20, 2008 | October 29, 2008 | 416 | Construction contracting: speculative builders | Mesa |
MTHO 395 | Spec Builder | August 20, 2008 | October 29, 2008 | 416 | Construction contracting: speculative builders | Mesa |
MTHO 418 | Self Service Car Wash | May 19, 2008 | October 26, 2008 | Tax Collector may examine books and other records; failure to provide records, Operating without a license | Glendale | |
MTHO 413 | Self Service Car Wash | May 19, 2008 | October 26, 2008 | Tax Collector may examine books and other records; failure to provide records, Operating without a license | Glendale | |
MTHO 446 | Spec Builder | September 02, 2008 | September 28, 2008 | 416 | Construction contracting: speculative builders | Marana |
MTHO 437 | Spec Builder | August 12, 2008 | September 28, 2008 | 416 | Construction contracting: construction contractors | Peoria |
MTHO 431 | Restaurant | June 11, 2008 | August 26, 2008 | 455 | Restaurants and Bars | Phoenix |
MTHO 404 | Construction Contractor | June 25, 2008 | August 10, 2008 | 415 | Construction contracting: construction contractors | Tempe |