Notice:

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.

Sec._-100. Sec._-110. Sec._-115.      
Sec._-200 Sec._-210 Sec._-250 Sec._-270 Sec._-280
Sec._-300 Sec._-330 Sec._-350 Sec._-360 Sec._-370
Sec._-400 Sec._-405 Sec._-410 Sec._-415 Sec._-416 Sec._-417
Sec._-425 Sec._-427 Sec._-435 Sec._-440 Sec._-445 Sec._-446
Sec._-447 Sec._-450 Sec._-452 Sec._-455 Sec._-460 Sec._-465
Sec._-470 Sec._-480
Sec._-500 Sec._-510 Sec._-520 Sec._-530 Sec._-540 Sec._-541
Sec._-542 Sec._-545 Sec._-546 Sec._-550 Sec._-553 Sec._-555
Sec._-556 Sec._-560 Sec._-565 Sec._-570 Sec._-575 Sec._-578
Sec._-595 Sec._-596 Sec._-597
Sec._-600 Sec._-610 Sec._-620 Sec._-640 Sec._-650 Sec._-660

Regulations

Reg._-100.1 Reg._-100.2 Reg._-100.3 Reg._-100.4 Reg._-115.1  
Reg._-200.1 Reg._-250.1
Reg._-300.1 Reg._-350.1 Reg._-350.2 Reg._-350.3 Reg._-360.1 Reg._-360.2
Reg._-405.2 Reg._-415.2 Reg._-416.1 Reg._-416.2 Reg._-445.1 Reg._-445.3
Reg._-450.1 Reg._-450.3 Reg._-450.4 Reg._-455.1 Reg._-460.4 Reg._-470.1

42-6056. Municipal tax hearing office