Customer Notice: To schedule an appointment, please contact us at [email protected].
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.
Decision | Classification | Hearing Date | Decision Date | Section Number | Section | Tax Collector | |
---|---|---|---|---|---|---|---|
MTHO 903 | Real Property Rental | April 20, 2016 | 445, 540, 545 | 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 900 | Real Property Rental | October 12, 2016 | 445, 100, 200, 400, 540 | Determination of gross income: in general, General Conditions and Definitions, Imposition of Privilege Taxes; presumption, Interest and civil penalties | Phoenix | ||
MTHO 897 | Not specified | March 7, 2016 | 545 | Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Phoenix | ||
MTHO 895 | Real Property Rental | November 28, 2015 | 445, 100 | General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Wickenburg | ||
MTHO 890 | Real Property Rental | September 12, 2015 | 445, 540 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties | Chandler | ||
MTHO 889 | Not specified | November 28, 2015 | 560 | Erroneous payment of tax; credits and refunds; limitations | Phoenix | ||
MTHO 888 | Real Property Rental | July 30, 2015 | 445, 540, 545 | 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 887 | Real Property Rental | September 14, 2015 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Chandler | ||
MTHO 881 | Not specified | January 9, 2016 | 545 | Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Tucson | ||
MTHO 868 | Not specified | March 16, 2015 | 570 | Administrative review; petition for hearing or for redetermination; finality of order | Phoenix | ||
MTHO 866 | Real Property Rental | March 30, 2015 | 445, 540, 545, 550 | 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, Limitation periods | Chandler | ||
MTHO 861 | Not specified | April 30, 2015 | 545 | Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Phoenix | ||
MTHO 858 | Spec Builder | February 27, 2015 | 416, 100, 540 | General Conditions and Definitions, Construction contracting: speculative builders, Interest and civil penalties | Scottsdale | ||
MTHO 856 | Real Property Rental | May 29, 2015 | 445, 100 | General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Tucson | ||
MTHO 826 | Contracting | July 29, 2014 | 110, 360, 415, 465 | Definitions: Income-producing capital equipment, Construction contracting: construction contractors , Retail sales: exemptions, Recordkeeping requirements | Flagstaff | ||
MTHO 821 | Residential Rental | June 13, 2014 | 100, 445, 545, 550 | General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Limitation periods | Chandler | ||
MTHO 484 | Not specified | April 30, 2009 | 350, 360 | 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 30, 2009 | 416 | Construction contracting: speculative builders | Flagstaff | ||
MTHO 475 | Real Property Rental | May 14, 2009 | 445, 545 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | ||
MTHO 471 | Real Property Rental | April 30, 2009 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Phoenix | ||
MTHO 469 | Real Property Rental | March 30, 2009 | 445, 446 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), (Reserved for future) | Phoenix | ||
MTHO 467 | Spec Builder | August 31, 2009 | 416, 556 | Construction contracting: speculative builders, No additional audits or proposed assessments; exceptions | Mesa | ||
MTHO 463 | Late Pay Penalty | January 31, 2009 | 540 | Interest And Penalties (Phoenix) | Phoenix | ||
MTHO 535 | Spec Builder | November 30, 2009 | 100, 416 | General Conditions and Definitions, Construction contracting: speculative builders | Mesa | ||
MTHO 332 | Retail | February 22, 2007 | 460 | Retail sales: measure of tax; burden of proof; exclusions | Mesa |