Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-6056
Municipal tax hearing office
42-6056 . Municipal tax hearing office (Conditionally Rpld.)
# A.
A municipal tax hearing office is established. 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 section 42-6002.
# B.
The municipal tax code commission shall confirm within sixty days all hearing officers appointed to the municipal tax hearing office.
# C.
The municipal tax hearing office shall submit at least quarterly a report of the office’s activities to the municipal tax code commission.
# D.
The cost of the municipal tax hearing office shall be funded by the cities and towns in a manner determined pursuant to an intergovernmental agreement or contract as provided in section 11-952.
Source: view the official text
In this chapter (40 sections)
- 42-6002 · Administration; procedures for levy, collection and…
- 42-6003 · Multi-municipal taxes; determination of municipality entitled…
- 42-6004 · Exemption from municipal tax; definitions
- 42-6005 · Unified audit committee; audits
- 42-6006 · Municipal elections on tax issues
- 42-6007 · Mobile telecommunications services; definitions
- 42-6008 · Municipal interest rates
- 42-6009 · Online lodging; definitions
- 42-6010 · Retail business location municipal tax incentives;…
- 42-6012 · Municipal transaction privilege tax; sales of electricity,…
- 42-6013 · Electronic consolidated real property management tax returns;…
- 42-6014 · Municipal jet fuel excise tax
- 42-6015 · Municipal transaction privilege tax; food; exemption
- 42-6016 · Mobile food vendors; definitions
- 42-6017 · Municipal taxation of businesses selling tangible personal…
- 42-6018 · Distribution of revenues for county stadium district from…
- 42-6051 · Definitions
- 42-6052 · Municipal tax code commission; members; meetings; model city…
- 42-6054 · Modifications to model city tax code; notice and hearing
- 42-6055 · Authority of municipalities to provide retroactive relief…
- 42-6056 · Municipal tax hearing office
- 42-6101 · Definition of population
- 42-6102 · Administration; exception
- 42-6103 · County general excise tax; authority to levy; rate;…
- 42-6105 · County transportation excise tax; counties with population of…
- 42-6105.1 · County transportation excise tax; counties with population…
- 42-6106 · County transportation excise tax
- 42-6107 · County transportation excise tax for roads
- 42-6108 · Tax on hotels
- 42-6108.1 · Tax on hotels
- 42-6109 · Jail facilities excise tax; maintenance of effort; definition
- 42-6109.1 · Jail facilities excise tax; maintenance of effort;…
- 42-6109.2 · Jail facilities excise tax; maintenance of effort;…
- 42-6110 · County use tax on electricity
- 42-6111 · County capital projects tax
- 42-6112 · County excise tax for county judgment bonds
- 42-6113 · Distribution of revenues for county stadium district from…
- 42-6201 · Definitions
- 42-6202 · Commercial government property lease excise tax; database
- 42-6203 · Rates of tax