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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 392 Retail August 8, 2011 September 26, 2011 110, 360, 460 Definitions: Income-producing capital equipment, Retail sales: measure of tax; burden of proof; exclusions, Recordkeeping requirements Mesa
MTHO 613 Commercial Lease July 18, 2011 August 24, 2011 280, 445 (Reserved for Local Option #B) - repealed effective April 1, 2019, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Fountain Hills
MTHO 622 Commercial Lease July 12, 2011 August 29, 2011 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Phoenix
MTHO 614 Spec Builder July 11, 2011 September 22, 2011 416, 540 Construction contracting: speculative builders, Interest and civil penalties Scottsdale
MTHO 602 Amusement June 15, 2011 July 11, 2011 410 Amusements, exhibitions, and similar activities Surprise
MTHO 612 Commercial Lease May 19, 2011 June 28, 2011 100, 445, 540 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Mesa
MTHO 607 Commercial Lease March 21, 2011 May 19, 2011 445, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Chandler
MTHO 591 Spec Builder February 24, 2011 March 28, 2011 416, 540, 595 Construction contracting: speculative builders, Interest and civil penalties, Collection of taxes when there is succession in and/or cessation of business Scottsdale
MTHO 580 Spec Builder December 29, 2010 February 28, 2011 416, 540, 595 Construction contracting: speculative builders, Interest and civil penalties, Collection of taxes when there is succession in and/or cessation of business Scottsdale
MTHO 570 Spec Builder December 29, 2010 February 28, 2011 416, 540, 595 Construction contracting: speculative builders, Interest and civil penalties, Collection of taxes when there is succession in and/or cessation of business Scottsdale
MTHO 594 Retail November 17, 2010 January 3, 2011 460, 465 Retail sales: measure of tax; burden of proof; exclusions, Retail sales: food for home consumption Peoria
MTHO 587 Spec Builder September 23, 2010 October 18, 2010 416, 540 Construction contracting: speculative builders, Interest and civil penalties Queen Creek
MTHO 554 Retail September 13, 2010 November 8, 2010 300, 460, 540, 555, 705 Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties, Tax Collector may examine books and other records; failure to provide records, Licensing requirements, Creation Of Access To Care Fund (Phoenix) Nogales
MTHO 582 Real Property Rental August 4, 2010 September 14, 2010 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Scottsdale
MTHO 574 Commercial Lease August 3, 2010 August 31, 2010 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 Mesa
MTHO 573 Personal Property License July 28, 2010 September 28, 2010 450 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) Scottsdale
MTHO 538 Restaurant May 26, 2010 November 1, 2010 280, 455, 540 (Reserved for Local Option #B) - repealed effective April 1, 2019, Restaurants and Bars, Interest and civil penalties Florence
MTHO 543 Spec Builder May 17, 2010 May 17, 2010 100, 416 General Conditions and Definitions, Construction contracting: speculative builders Scottsdale
MTHO 497 Retail April 23, 2010 May 26, 2010 450, 460, 465 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 553 Licensing Real Property For Use April 23, 2010 August 16, 2010 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Prescott
MTHO 543 Spec Builder April 14, 2010 May 17, 2010 100, 416 General Conditions and Definitions, Construction contracting: speculative builders Scottsdale
MTHO 546 Spec Builder April 12, 2010 August 30, 2010 100, 416 General Conditions and Definitions, Construction contracting: speculative builders Chandler
MTHO 549 Construction Contractor April 6, 2010 April 28, 2010 415, 416, 540 Construction contracting: construction contractors , Construction contracting: speculative builders Mesa
MTHO 521 Retail April 6, 2010 June 21, 2010 460, 540 Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties Mesa
MTHO 555 Restaurant March 3, 2010 March 31, 2010 455, 540 Restaurants and Bars, Interest and civil penalties Phoenix
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