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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 749 Real Property Rental February 6, 2013 445 Mining Chandler
MTHO 752 Spec Builder March 18, 2013 416, 595 Construction contracting: speculative builders, Collection of taxes when there is succession in and/or cessation of business Tucson
MTHO 753 Personal Property Rental February 21, 2013 445, 450, 545, 555 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Tax Collector may examine books and other records; failure to provide records Scottsdale
MTHO 758 Commercial Lease April 30, 2013 445, 545, 555 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, Tax Collector may examine books and other records; failure to provide records Peoria
MTHO 763 Spec Builder April 29, 2013 310, 416, 540 Construction contracting: speculative builders, Interest and civil penalties, Licensing: special requirements Scottsdale
MTHO 765 Amusement May 10, 2013 410 Amusements, exhibitions, and similar activities Tucson
MTHO 769 Spec Builder May 29, 2013 200, 416, 540 Determination of gross income: in general, Construction contracting: speculative builders, Interest and civil penalties Scottsdale
MTHO 772 Contracting May 28, 2013 415 Construction contracting: construction contractors Tucson
MTHO 775 Commercial Lease June 12, 2013 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Sedona
MTHO 649 Spec Builder October 17, 2011 416 Construction contracting: speculative builders Scottsdale
MTHO 648 Spec Builder December 27, 2011 416 Construction contracting: speculative builders Scottsdale
MTHO 646 Spec Builder October 11, 2011 416 Construction contracting: speculative builders Tempe
MTHO 640 Spec Builder September 22, 2011 416, 540 Construction contracting: speculative builders, Interest and civil penalties Chandler
MTHO 637 Spec Builder September 30, 2011 416 Construction contracting: speculative builders Flagstaff
MTHO 626 Use Tax November 21, 2011 610, 660 Use tax: imposition of tax; presumption, Use tax: exemptions Phoenix
MTHO 620 Commercial Lease April 6, 2011 445, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Tucson
MTHO 618 Spec Builder June 14, 2011 416 Construction contracting: speculative builders Scottsdale
MTHO 616 Retail May 31, 2011 350, 360, 460, 545 Retail sales: measure of tax; burden of proof; exclusions, Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Operating without a license, Recordkeeping requirements Mesa
MTHO 611 Spec Builder April 29, 2011 416 Construction contracting: speculative builders Mesa
MTHO 608 Spec Builder March 25, 2011 416 Construction contracting: speculative builders Scottsdale
MTHO 600 Commercial Lease July 5, 2011 445, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Mesa
MTHO 596 Spec Builder April 6, 2011 416, 595 Construction contracting: speculative builders, Collection of taxes when there is succession in and/or cessation of business Scottsdale
MTHO 592 Contracting December 20, 2010 416, 416.2 Construction contracting: speculative builders Mesa
MTHO 588 Retail October 27, 2010 460 Retail sales: measure of tax; burden of proof; exclusions Prescott
MTHO 586 Spec Builder September 30, 2010 416 Construction contracting: speculative builders Flagstaff
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