Municipal Tax Hearing Office

The Municipal Tax Hearing Office was established at A.R.S. § 42-6056 to hear all appeals of tax assessments and denials of refund claims under the Model City Tax Code for all cities that do not have their tax collection administered by the Arizona Department of Revenue.   

ADMINISTRATIVE DECISIONS

The Hearing Office decisions are public and available below by number.

• MTHO 1          

• MTHO 4

• MTHO 5

• MTHO 9          

• MTHO 12          

• MTHO 13          

• MTHO 14          

• MTHO 16          

• MTHO 17          

• MTHO 18          

• MTHO 21          

• MTHO 22         

• MTHO 24

• MTHO 25          

• MTHO 26          

• MTHO 27          

• MTHO 28          

• MTHO 29          

• MTHO 32          

• MTHO 33          

• MTHO 34          

• MTHO 36          

• MTHO 37          

• MTHO 38          

• MTHO 39         

• MTHO 42          

• MTHO 43         

• MTHO 44

• MTHO 48

• MTHO 49

• MTHO 52

• MTHO 53

• MTHO 54

• MTHO 55

• MTHO 56

• MTHO 59

• MTHO 63

• MTHO 65

• MTHO 66

• MTHO 67

• MTHO 68

• MTHO 71

• MTHO 75

• MTHO 76

• MTHO 77

• MTHO 79

• MTHO 80

• MTHO 82

• MTHO 84

• MTHO 85

• MTHO 89

• MTHO 90

• MTHO 92

• MTHO 93

• MTHO 97

• MTHO 98

• MTHO 99

• MTHO 102

• MTHO 104

• MTHO 105

• MTHO 107

• MTHO 108

• MTHO 109

• MTHO 110

• MTHO 112

• MTHO 115

• MTHO 119

• MTHO 120

• MTHO 121

• MTHO 122

• MTHO 124

• MTHO 125

• MTHO 126

• MTHO 127

• MTHO 128

• MTHO 130

• MTHO 133

• MTHO 134

• MTHO 137

• MTHO 147

• MTHO 148

• MTHO 149 & 150

• MTHO 151

• MTHO 153

• MTHO 154

• MTHO 155 & 187

• MTHO 157

• MTHO 158

• MTHO 164

• MTHO 165

• MTHO 171

• MTHO 176

• MTHO 178

• MTHO 180

• MTHO 183

• MTHO 185

• MTHO 186

• MTHO 188

• MTHO 190

• MTHO 192

• MTHO 198

• MTHO 228

• MTHO 233

• MTHO 234

• MTHO 235

• MTHO 239

• MTHO 240

• MTHO 243

• MTHO 246

• MTHO 247

• MTHO 249

• MTHO 252

• MTHO 254

• MTHO 257

• MTHO 265

• MTHO 272

• MTHO 274

• MTHO 288

• MTHO 292

• MTHO 295