Municipal Tax Hearing Office - Model City Tax Code

Municipal Tax Hearing Office - Hearing Decisions 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.

42-6056. Municipal tax hearing office

City Of Buckeye	City Of Bullhead City	Town Of Cave Creek	City Of Chandler
City Of Douglas	City Of Flagstaff	Town Of Florence	Town Of Fountain Hills
Town Of Gilbert	City Of Glendale	City Of Lake Havasu	City Of Litchfield Park
City Of Marana	City Of Maricopa	City Of Mesa	City Of Nogales
City Of Paradise Valley	City Of Peoria	City Of Phoenix	City Of Prescott
Town of Queen Creek	City Of San Luis	City Of Scottsdale	City Of Sedona
Town Of Snowflake	City Of Surprise	City Of Tempe	City Of Tucson
Town Of Wickenburg	Town Of Youngtown