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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

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MTHO Hearings

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
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