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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 545 Retail February 18, 2010 March 31, 2010 460, 595 Retail sales: measure of tax; burden of proof; exclusions, Collection of taxes when there is succession in and/or cessation of business Chandler
MTHO 529 Licensing Real Property For Use December 22, 2009 March 1, 2010 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 533 Real Property Rental December 16, 2009 February 9, 2010 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 Mesa
MTHO 479 Real Property Rental December 15, 2009 January 29, 2010 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 526 Spec Builder October 22, 2009 November 30, 2009 416, 540 Interest and civil penalties Mesa
MTHO 520 Residential Rental October 20, 2009 November 30, 2009 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 476 Construction Contractor October 8, 2009 January 5, 2010 415 Construction contracting: construction contractors Mesa
MTHO 487 Real Property Rental October 1, 2009 October 22, 2009 100, 210, 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 507 Spec Builder September 24, 2009 October 13, 2009 416, 540 Construction contracting: speculative builders, Interest and civil penalties Chandler
MTHO 527 Real Property Rental September 22, 2009 October 30, 2009 350, 360, 445, 545 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, Operating without a license, Recordkeeping requirements Chandler
MTHO 478 Contracting September 15, 2009 October 28, 2009 360, 415 Construction contracting: construction contractors , Recordkeeping requirements Mesa
MTHO 505 Spec Builder August 24, 2009 December 21, 2009 416, 540 Construction contracting: speculative builders, Interest and civil penalties Peoria
MTHO 474 Residential Rental May 26, 2009 June 30, 2009 445, 545 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 481 Retail May 20, 2009 December 12, 2009 220, 460, 465, 570 Determination of gross income: artificially contrived transactions, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Administrative review; petition for hearing or for redetermination; finality of order Phoenix
MTHO 481 Retail May 20, 2009 December 12, 2009 220, 460, 465, 570 Determination of gross income: artificially contrived transactions, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Administrative review; petition for hearing or for redetermination; finality of order Peoria
MTHO 445 Real Property Rental March 12, 2009 April 8, 2009 445, 455 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Restaurants and Bars Mesa
MTHO 462 Spec Builder February 23, 2009 March 30, 2009 416 Construction contracting: speculative builders Chandler
MTHO 453 Spec Builder February 23, 2009 October 14, 2009 416, 540 Construction contracting: speculative builders Chandler
MTHO 465 Construction Contractor February 18, 2009 March 30, 2009 415, 578 Construction contracting: construction contractors , Reimbursement of fees and other costs; definitions Tempe
MTHO 411 Retail February 9, 2009 June 30, 2009 460, 465 Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Phoenix
MTHO 448 Construction Contractor November 10, 2008 March 30, 2009 360, 415 Construction contracting: construction contractors , Recordkeeping requirements Phoenix
MTHO 444 Construction Contractor October 9, 2008 February 17, 2009 415 Construction contracting: construction contractors Buckeye
MTHO 446 Spec Builder September 3, 2008 September 29, 2008 416 Construction contracting: speculative builders Marana
MTHO 396 Spec Builder August 21, 2008 October 30, 2008 416 Construction contracting: speculative builders Mesa
MTHO 395 Spec Builder August 21, 2008 October 30, 2008 416 Construction contracting: speculative builders Mesa
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