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Phoenix Hearing Officer Issue Index and Rulings
The City Auditor Department of the City of Phoenix conducted
over 1,500 administrative hearings for Phoenix sales tax appeals from 1978 until
2002. As a result, it compiled an extensive index categorizing its rulings
by issue. Rulings are numbered sequentially and are referred to as
"CAP"--City Auditor Privilege license tax. Although all city tax hearings
are now conducted by the
Municipal Tax Hearing
Officer, the Phoenix rulings are a huge body of administrative case law interpreting the
Model City Tax Code, the sales tax rules
still used by all Arizona cities.
Using the below index and issue statements, over one thousand
Phoenix hearing officer decisions on the Model City Tax Codes can be researched
by issue. The index covers all of the Phoenix decisions back to 1978 with
those interpreting the Model Code starting in 1987. Copies of the decisions
are located in the Maricopa County Law Library as well as with some private
practitioners, and below.
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