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
MTHO Hearings
| Decision | Classification | Hearing Date | Decision Date | Section Number | Section | Tax Collector |
|---|---|---|---|---|---|---|
| MTHO 529 | Licensing Real Property For Use | December 21, 2009 | February 28, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa |
| MTHO 541 | Commercial Lease | February 28, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Tempe | |
| MTHO 533 | Real Property Rental | December 15, 2009 | February 08, 2010 | 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 14, 2009 | January 28, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa |
| MTHO 476 | Construction Contractor | October 07, 2009 | January 04, 2010 | 415 | Construction contracting: construction contractors | Mesa |
| MTHO 505 | Spec Builder | August 23, 2009 | December 20, 2009 | Construction contracting: speculative builders, Interest and civil penalties | Peoria | |
| MTHO 481 | Retail | May 19, 2009 | December 11, 2009 | 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, Phoenix | |
| MTHO 481 | Retail | May 19, 2009 | December 11, 2009 | 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, Phoenix | |
| MTHO 526 | Spec Builder | October 21, 2009 | November 29, 2009 | Interest and civil penalties | Mesa | |
| MTHO 520 | Residential Rental | October 19, 2009 | November 29, 2009 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa |
| MTHO 535 | Spec Builder | November 29, 2009 | General Conditions and Definitions, Construction contracting: speculative builders | Mesa | ||
| MTHO 532 | Personal Property Rental | November 29, 2009 | 450 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) | Chandler | |
| MTHO 527 | Real Property Rental | September 21, 2009 | October 29, 2009 | 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 14, 2009 | October 27, 2009 | Construction contracting: construction contractors , Recordkeeping requirements | Mesa | |
| MTHO 487 | Real Property Rental | September 30, 2009 | October 21, 2009 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | |
| MTHO 453 | Spec Builder | February 22, 2009 | October 13, 2009 | Construction contracting: speculative builders | Chandler | |
| MTHO 507 | Spec Builder | September 23, 2009 | October 12, 2009 | Construction contracting: speculative builders, Interest and civil penalties | Chandler | |
| MTHO 467 | Spec Builder | August 30, 2009 | Construction contracting: speculative builders, No additional audits or proposed assessments; exceptions | Mesa | ||
| MTHO 474 | Residential Rental | May 25, 2009 | June 29, 2009 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | |
| MTHO 411 | Retail | February 08, 2009 | June 29, 2009 | Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions | Phoenix |