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 899 Contracting October 23, 2016 November 28, 2016 415 Construction contracting: construction contractors Fountain Hills
MTHO 900 Real Property Rental October 11, 2016 Determination of gross income: in general, General Conditions and Definitions, Imposition of Privilege Taxes; presumption, Interest and civil penalties Phoenix
MTHO 912 Not specified October 11, 2016 General Conditions and Definitions, Administrative review; petition for hearing or for redetermination; finality of order Chandler
MTHO 910 Real Property Rental October 05, 2016 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 Chandler
MTHO 907 Contracting September 30, 2016 General Conditions and Definitions, Construction contracting: construction contractors Tucson
MTHO 904 Personal Property Rental September 19, 2016 Definitions: Income-producing capital equipment, Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) Phoenix
MTHO 902 Not specified June 21, 2016 July 10, 2016 595 Collection of taxes when there is succession in and/or cessation of business Phoenix
MTHO 892 Contracting December 10, 2015 June 16, 2016 Construction contracting: construction contractors , Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 893 Retail May 05, 2016 May 24, 2016 Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Scottsdale
MTHO 903 Real Property Rental April 19, 2016 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 Chandler
MTHO 896 Personal Property Rental March 27, 2016 April 19, 2016 Amusements, exhibitions, and similar activities, Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Interest and civil penalties, Use tax: imposition of tax; presumption Chandler
MTHO 897 Not specified March 06, 2016 545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates Phoenix
MTHO 883 Real Property Rental October 04, 2015 January 22, 2016 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Phoenix
MTHO 881 Not specified January 08, 2016 545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 880 Real Property Rental October 25, 2015 December 07, 2015 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), (Reserved for future), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Recordkeeping requirements Phoenix
MTHO 889 Not specified November 27, 2015 560 Erroneous payment of tax; credits and refunds; limitations Phoenix
MTHO 895 Real Property Rental November 27, 2015 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Wickenburg
MTHO 867 Personal Property Rental June 21, 2015 November 15, 2015 Imposition of Privilege Taxes; presumption, 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 887 Real Property Rental September 13, 2015 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Chandler
MTHO 890 Real Property Rental September 11, 2015 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Chandler