State and Local Tax Law
Our attorneys are experts in matters concerning state and local tax laws, whether they concern property taxes, transaction privilege taxes, sales or use taxes, the Government Property Excise Lease Tax (“GPLET”), the model city tax code, foreclosure rights and redemptions, tax lien sales, abatement of property taxes and removal of tax liens, and other specialized taxes. We have extensive experience and expertise in handling original and error-correction controversies before state administrative tribunals, and judicial proceedings before the Arizona Tax Court, Arizona Court of Appeals and the Supreme Court of Arizona. Our lawyers also negotiate the resolution of such disputes informally through discussions with county assessors and the Arizona Department of Revenue (“ADOR”). Our lawyers represent clients on these matters in virtually every type of business and industry, and for all manner of property types, including: retail, hotels, hospitals, office, warehouse, apartments, pipelines, aircraft, mining (copper, silver, zinc, molybdenum, sand & gravel), assisted living facilities, chip manufacturing, data centers, mobile home parks, power generation facilities, renewable energy facilities (solar, wind, bio-mass and energy storage), telecommunications (wireline, wireless and broadband), railroads (class 1 and short-line), ranching, recreation, water and wastewater, agriculture and many more.
We represent clients before the Office of Administrative Hearings, the state board of tax appeals, the state board of equalization, and in the Arizona Tax Court and appellate courts in controversies arising from ADOR audits, errors in taxation or classification of business receipts, and illegal or improper taxation of receipts. For example, in many instances controversies may arise as to whether a particular business activity is taxable at all and, if so, in what manner. Our lawyers have obtained favorable decisions for our clients and taxpayers on these issues in settlements, rulings from the Arizona Tax Court and in published opinions by the Arizona Tax Court, the Arizona Court of Appeals, and the Supreme Court of Arizona.
Other Tax Matters
At Mooney, Wright, Moore & Wilhoit, PLLC, we represent clients in other types of tax controversies concerning, the Model City Tax Code, foreclosure rights and redemptions, tax lien sales, and abatement of property taxes and removal of tax liens. We also represent clients in other specialty tax matters such as luxury privilege taxes and ADOT related tax matters.
Our lawyers have assisted numerous clients with legislation and other rule-making matters in Arizona.
In particular, our lawyers regularly offer technical expertise and testimony before legislative committees and other policy-makers about proposed or pending changes to laws, rules or regulations dealing with state and local tax issues. Paul Mooney has been appointed to serve on three separate occasions by the Governor or legislative leadership as a member of Joint Legislative Committees tasked with reviewing or revising Arizona’s property tax laws related to the valuation of specific types of property in Arizona, as well as making changes to the administrative tax appeals procedures in Arizona. Our lawyers are also routinely asked to draft proposed legislation involving Arizona tax issues and review proposed legislation or provide expert testimony, if necessary, before legislative committees.
State and Local Tax Advice, Compliance and Planning
Although predominately our practice relates to controversies and litigation, we also assist clients with tax planning and strategies, compliance, and general advice.
WE HAVE TRIED MORE CASES IN THE ARIZONA TAX COURT ON BEHALF OF TAXPAYERS THAN ANY OTHER LAW FIRM IN ARIZONA
Over the last nearly 40 years, our lawyers have have secured tax refunds for our clients in Arizona and other states totaling more than 2 billion dollars.