§ 42-6056 Municipal tax hearing office

AZ Rev Stat § 42-6056 (2019) (N/A)
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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.