ARTICLE VI
RATIFICATION
This constitution shall be in full force from and after the date of its ratification
and adoption by the Iowa State Association of Assessors
in School of Instruction assembled and shall not be repealed, altered or amended except as provided in Article III. All previous
constitutions, if any, are hereby repealed.
BY-LAWS of the IOWA STATE ASSOCIATION OF ASSESSORS
(ADOPTED AND AMENDED AS OF OCTOBER 5, 2020)
SECTION I
POWERS OF THE ASSOCIATION
(1) To enact, amend, or repeal laws or rules for this association and its members.
(2) To establish membership qualifications and regulate all voting.
(3) To elect, appoint or employ officers to care for the business of the Association, to raise revenue and to set Association dues.
(4) To hold annual and special schools of instruction.
(5) To amend, alter, or repeal all or part of the Articles of Incorporation by a three-fifths vote of all regular members present in good standing at an annual school of instruction or at any called meeting of the regular voting members.
(6) To amend, alter, or repeal all or part of the By-Laws by a majority vote of the regular members in good standing, present, and voting at the Annual School of Instruction meeting, or at any called meeting of the regular voting members.
SECTION II
RULES OF ORDER
(1) Robert’s Manual of Parliamentary Rules shall guide this Association in all
questions not expressed in the Articles of Incorporation or in its By-Laws.
SECTION III
MEMBERSHIP
(1) Membership shall be determined by the individual’s status within the Assessment profession and relationship to the same.
(2) Regular Member: All Iowa Assessors in both counties and cities as appointed by their respective conference boards shall be eligible for regular membership. All Iowa deputy county and deputy city assessors as duly appointed shall be eligible for regular membership. All regular members shall have full rights to committee appointments. The right to hold an office and to vote is reserved to regular members exclusively.
(3) Associate Member: All personnel directly associated with the Assessor shall be known as associate members, and is to include persons in the Assessor’s office, the Board of Review members and legal counsel. This membership class may also serve on standing and ad hoc committees.
(4) Retired Member: Former regular and former associate members who have retired shall be eligible for membership as “Retirees” for an annual fee to be determined by the Executive Board, and said fee shall preclude a registration fee at the annual conference and school of instruction. Further, spouses of deceased members shall also be eligible for this class of membership.
(5) Subscribing Member: Persons not eligible for regular or associate membership, but who are interested in the science of assessment and taxation, and who subscribe to the objects of the Association, shall be eligible to become subscribing members.
(6) Affiliate Membership: Individuals in the private sector, including, but not limited to Department of Revenue and Finance personnel, individuals holding the I.C.A. and other designations, and University or College staff, shall be eligible for affiliate membership. This membership class may also serve on standing and ad hoc committees.
(7) Membership shall be a privilege that is granted an individual that he/she may enjoy, use, and benefit from the activities, which the Association may sponsor.
SECTION IV
EXECUTIVE BOARD
(1) GOVERNING BODY: The governing body of the Association shall be the Executive Board.
(2) MEMBERS OF THE EXECUTIVE BOARD: The Executive Board shall consist of the President, President-Elect, Vice-President, Secretary-Treasurer, the most immediate Past-President, and one member from each district selected by the President, immediately following the election of new officers each year.
(3) QUORUM: For the purpose of transacting official business, a quorum shall consist of not less than seven (7) members, three (3) of which shall be elected officers.
(4) Powers of the Executive Board. The Executive Board shall have each and all of the following powers:
(A) To contract with any public or private entity to provide all necessary
services;
(B) To rent, lease or purchase any tangible personal property, real estate or
services reasonably necessary to fulfill the purposes of this Agreement;
(C) To establish a system of accounting and budgeting, and a system for
receiving payments;
(D) To retain legal counsel, accountants and other professional individuals
needed in order to fulfill the purposes of this Agreement;
(E) To sue and be sued;
(F) To make and enforce policies for ISAA’s Policy Manual;
(G) To do and perform any acts authorized by the Code of Iowa, under,
through or by means of its officers, agents and employees, or by contracts
with any person or entity;
(H) To consult with representatives of Federal, State and local agencies and
departments, and their officers and employees, and to contract with such
agencies and departments;
(I) To set membership dues, fees, and collect the same for the operation and function of the association.
(J) To accept grants, contributions or loans from Federal, State or local
agencies;
(K) To establish the times and places for business meetings and educational
conferences, and set agendas for those meetings and conferences; and
(L) To call for meetings and votes of the Executive Board, Members or
Committees in person, telephonically or via other virtual or remote means;
and
(M) To exercise any other power or do any other legal act necessary to discharge its obligations and fulfill the purposes of this Agreement.
SECTION V
ELECTION OF OFFICERS
(I) The nomination committee shall meet in a central location no later than June 1 for the purpose of nominating candidates for president-elect, vice-president, and secretary-treasurer. Any regular member that submits a letter to the committee chairman, on or before May 15, declaring his or her intention to be a candidate for office, shall be approved as a candidate provided said member is in good standing. In the event no regular member has sought to be a candidate for a particular office, then it shall be the duty of the nominating committee to recruit a candidate for that office. Where only one candidate has declared for a particular office, the committee may, but is not required to, solicit a second candidate for that office. Where two or more candidates have declared for a particular office, the committee shall not solicit additional candidates for that office.
(II) The nominating committee shall notify the secretary-treasurer in writing of all eligible candidates whose names are to appear on the ballot. This same procedure shall apply to the second ballot if necessary.
(III) Ballots shall be prepared and sent to each regular member in good standing as of July 1 by the secretary-treasurer no later than July 15 so as to be returned in an individual envelope enclosed within another envelope. Said outer envelope shall be clearly market “Ballot Enclosed” and be addressed to the Chairman of the Nominating Committee and shall carry the signature of the member on the designated lines on the back of the envelope. All ballots must be returned postmarked on or before August 15. The Chairman of the Nominating Committee shall convene the nominating committee, no later than August 25, in order to certify and count ballots. The Chairman of the committee will establish procedures to insure the confidentiality of the members vote. If a candidate receives a majority of the total votes cast, the vote would constitute a winner on the first ballot.
(IV) The Parliamentarian and President of ISAA will sit with the ISAA nomination committee. The Parliamentarian will be the final authority on any issue that is in need of resolve in determining the eligibility status of all cast ballots. Once all ballots have been counted the Chairman of the Nominating Committee shall appoint three (3) committee members to certify the ballot count.
(V) The President shall inform the candidates of the time and place of the counting of the ballots. If the candidates so choose, they may convene at another central location separate from that of the room where the ballots are counted.
(VI) The President shall then notify the candidates immediately of the results. The Nominating Committee Chairman shall notify the Secretary-Treasurer in writing of the results of the election. The successful candidates will be announced to the general membership by a letter from the Chairperson of the Nominating Committee to the Chairperson of each district no later than September 2. The count will be made available upon request at the time of the annual conference.
(VII) If one candidate is not elected on the first ballot, the two candidates receiving the highest number of votes for each office shall be declared by the committee to be nominated for the second ballot. As soon as possible, after August 25, another ballot shall be prepared for the purpose of having a run-off election for those nominated and said ballots shall be mailed in the same manner as described above. It shall be returned postmarked on or before September 15. These sealed ballots shall be turned over to the committee to be counted on the first day of the annual conference and results announced at that time.
(VIII) All ballots shall provide for write-in candidates, and a plurality vote shall determine the winner of the second ballot. At the Annual Conference the President shall announce the results and count will be made available upon request.
(IX) In the event of a tie vote on the second ballot, the winners shall be determined by the drawing of a name from a box containing the top vote getters by the President in front of the candidates or their representative.
(X) Any Candidate, who wishes to protest the count, shall within five (5) working days after the ballot count, and in written form, protest to the Chairman of the Nominating Committee. The Nominating Committee will immediately decide if the protest is legitimate and if a recount is required. If a recount is required, it will be done immediately.
(XI) Once the Five (5) working days have passed, after a valid election, the Chairman of the Nominating Committee shall render all ballots void. All ballots will be destroyed by the Chairman of the nominating Committee by means available to him or her.
SECTION VI
DUTIES OF OFFICERS
(1) President: The President shall be chairperson of the Executive Board and preside at all meetings held for the purpose of transacting Association business.
(A) He/she shall appoint all committees, committee chairpersons, and perform such other duties as may from time to time be assigned to him/her by the Executive Board.
(B) The President shall appoint annually a parliamentarian to advise the ISAA on business matters.
(C) The President shall also annually appoint a Sergeant-At-Arms, who shall have charge of the doors at the School of Instruction hall, and perform such duties as the President may direct during such sessions and meetings.
(2) President-Elect: The President-Elect shall exercise all the powers and duties of the President during his/her absence or inability to act, and shall assist the President to the extent he/she may be directed to do so.
(3) Vice-President: The Vice-President shall exercise all the powers and duties of the President during the absence of the President and President-Elect or their inability to act, and shall assist the President to the extent that he/she may be directed to do so.
(4) Secretary-Treasurer: The Secretary-Treasurer shall have custody of all records of the Association; shall give notice and keep minutes of all general meetings and Executive Board meetings; attest all necessary instruments, and forward all data and information to the members. He/she shall follow out all the duties of a general executive to the extent that he/she is directed to do so by the Executive Board.
SECTION VII
DISTRICTS
(1) The Assessor’s Association shall be divided into eight (8) districts of the state in order for representatives to serve on the different ISAA committees.
The districts are as follows:
North West- NW- Lyon, Osceola, Dickinson, Emmet, Sioux, Obrien, Clay, Palo Alto, Plymouth, Cherokee, Buena Vista, Pocahontas, Woodbury, Ida, Sac, Calhoun, Monona and Crawford.
North Central- NC- Kossuth, Winnebago, Worth, Mitchell, Hancock, Cerro Gordo, Humboldt, Wright, and Franklin.
North East- NE- Howard, Winneshiek, Allamakee, Floyd, Chickasaw, Fayette, Clayton, Butler, Bremer, Grundy, Black Hawk, and Buchanan.
Central- C- Webster, Hamilton, Hardin, Carroll, Greene, Boone, Story, Marshall, Tama, Dallas, Polk, Jasper, Poweshiek.
East Central- EC- Delaware, Dubuque, Benton, Linn, Jones, Jackson, Iowa, Johnson, Cedar, Clinton, Muscatine, and Scott.
South West- SW- Harrison, Shelby, Audubon, Pottawattamie, Cass, Mills, Montgomery, Adams, Fremont, Page, and Taylor.
South Central- SC-Guthrie, Adair, Madison, Warren, Marion, Union, Clarke, Lucas, Ringgold, Decatur, and Wayne
South East- SE- Mahaska, Keokuk, Washington, Louisa, Monroe, Wapello, Jefferson, Henry, Des Moines, Appanoose, Davis, Van Buren, and Lee.
(2) A City Assessor is a member of the same district as the county it is located in.
SECTION VIII
COMMITTEES
(1) The regular standing committees of the Association and the number of members in each committee shall be:
ETHICS President, Vice-President, President-Elect
LEGISLATIVE 8 Members
PUBLIC RELATIONS/EDITORIAL 8 Members, Plus one member appointed by the Department of Revenue
I.P.E.R.S. 3 Members
MANUAL AND FORMS 8 Members
EDUCATION 8 Members
PROGRAM President Appointment
WAYS AND MEANS 8 Members
EXEMPTIONS STUDY 8 Members
GOVERNOR’S AND DIRECTOR 4 Members
of REVENUE LIAISON
NOMINATING 8 Members
WEB-IT 8 Members, President Appointment
AUDIT 2 Members, President Appointment
(2) Each district shall have representation on each committee wherever possible.
(3) The President is authorized to appoint ad hoc, special committees. A specific time frame must be established and the special committee shall only be appointed if the specific duties go beyond the scope of the duties performed by a regular standing committee.
(4) The President shall have the right and power to assign other duties and areas to a committee as deemed necessary for the administration of this association.
SECTION IX
CODE OF ETHICS AND PROFESSIONAL CONDUCT
Members of the Iowa State Association of Assessors shall abide by the Code of Ethics
and Professional Conduct as adopted by a majority vote of the regular members.
RELATIONS WITH OTHER ASSESSING OFFICERS:
1. It is the duty of every assessing officer to cooperate fully with other assessing officers in all matters affecting his or her official duties.
2. Information concerning persons or their property obtained by an assessing officer in his or her official capacities, should be treated as confidential except for lawfully authorized uses. It is proper for assessing officers to exchange factual information concerning persons or their property to aid either or both in assessment of property legally subject to taxation.
3. The assessing officer has a duty to refrain from speaking disparagingly of other assessing officers unless his or her official responsibility requires this course of action.
4. It is unprofessional for any assessing officer, in any writing or speech, to use material contained in the writings or speeches of other assessing officers, person(s) or agencies, unless full credit is given to the original author.
5. It is important for an assessing officer to represent a taxpayer in any matter involving the determination of assessments.
6. It is the duty of an assessing officer not to act in any manner or engage in any practice, which will tend to bring discredit upon the dignity and honor of the assessment profession.
7. It is the duty of an assessing officer who is aware that a member is in violation of the Code of Ethics and Standards of Professional Conduct to report such violation to the proper authority of the association.
RELATIONS WITH OTHER PUBLIC OFFICIALS:
1. The assessing officer has a duty to cooperate with other public officials to improve the efficiency and economy of public administration.
2. It is improper for an assessing officer, charged by law with the responsibility of determining assessments of property, to permit his or her judgment of values to be influenced by other public officials for any reasons other than those directly concerned with the value of the property.
3. It is the duty of the assessing officer to always maintain an attitude of respect and cooperation towards other public officials and agencies to which the law has assigned official duties relating to the work of the assessing officer.
RELATIONS WITH THE PUBLIC AND TAXPAYER:
1. It is the duty of every assessing officer to maintain at all times a courteous and respectful attitude in his relations with taxpayers and the public generally, and it is his or her further duty to compel a similar attitude the part of his or her subordinates.
2. It is improper for an assessing officer to accept any gift where it is clear such gift is made solely to influence the judgment of the assessing officer or in violation of any laws.
3. All communications with taxpayers or their representatives relating to the assessment of their properties should be held during business hours at the office of the assessor or at some other place appropriate for the transaction of business.
4. The assessing officer should give full faith and allegiance to his or her oath of office.
5. The assessing officer should apply the law of his or her jurisdiction to all taxpayers alike.
CODE OF ETHICS AND STANDARDS OF PROFESSIONAL CONDUCT
RULES OF PROCEDURES
1. The investigative body shall be the Ethics Committee of the I.S.A.A. as duly appointed in accordance with the By-Laws of this Association.
2. Complaints of alleged ethical violations of the I.S.A.A. Constitution, the Code of Ethics and Standards of Professional Conduct, or other rules and regulations promulgated by the Executive Board may be received from any source, including nonmembers of the association.
The complaints shall be in writing, signed by the complainant. The signed written complaint shall conform to and contain the following:
(a) The full name, address, and telephone number of the person(s) or organization making the complaint;
(b) The full name, address, and telephone number, if known, of all members whose alleged conduct is the subject of the complaint;
(c) A plain and concise statement of the facts alleged; and
(d) Any other information deemed relevant by the complainant.
The complainant shall ensure that copies of all documents, assessment records,
and appraisal reports relevant to the complaint, and available to the complainant,
are attached to the complaint when it is filed.
The complaints shall be filed with the I.S.A.A. Secretary-Treasurer. The
complaint shall then be handled by the committee in accordance with the
I.S.A.A. By-Laws and the adopted rules and procedures.
3. It shall be unethical for any member, committee member, elected official or Executive Board member to divulge any alleged complaint, names, or charges against any member until such time as the Executive Board makes its final decision as to whether the final action is to be with or without publication.
4. All matters concerning alleged ethical violations shall be accorded the utmost confidentiality by the Ethics Committee, and staff person, the Executive Board, Association officers and all other persons who may be privy to any proceedings concerning alleged ethical violations. All discussions of any alleged ethical violation at any meeting of the committee or the Executive Board shall be in closed executive session. The chairperson of the meeting shall take all appropriate measures to assure the confidentiality of the proceedings. Such measures shall include, but not be limited to, the exclusion from the meeting room of all parties who are deemed by the committee or by the Executive Board to be unnecessary to the proper conduct of the proceedings.
5. Whenever, after reviewing and/or the investigation of any complaint, the committee finds that the committee lacks jurisdiction, or the facts do not support the alleged charge(s), the committee shall recommend dismissal of the complaint to the Executive Board, and the chair-person of the Ethics Committee shall notify the complainant and all accused persons of the committee’s actions. In this circumstance, the Ethics Committee and Executive Board shall maintain strict confidentiality.
6. If, upon review and investigation, it is determined by the committee that a complaint has merit and meets the committee’s jurisdiction requirements, the chair-person shall cause to be issued and sent by registered main (return receipt requested) to the member complained of, a letter of charge together with a copy of these Rules and Procedures.
7. The Ethics Committee shall conduct an investigation and hold closed hearings with the member charged and person(s) making the allegation. The purpose of the hearing shall be for the production of evidence and the examination of parties involved. The hearing shall not be held sooner than thirty (30) days from the date of said notice, or more than sixty (60) days from date of said notice. The member charged shall have the right to request an extension of thirty (30) days if the member charged notifies the chair-person of the Ethics Committee at least fifteen (15) days prior to the date of the scheduled hearing. The member charged and complainant may have legal counsel present. All testimony shall be under oath and recorded. The hearing shall be held in Des Moines, Iowa. The member charged and complainant shall each have the privilege to produce witnesses.
8. After the Ethics Committee has completed their investigation and hearings, the committee shall by majority vote in closed session arrive at a decision and dispose of the matter. That a respondent be acquitted, or that a respondent be censured, suspended, expelled or otherwise disciplined. In addition, the committee shall recommend a suitable course of action for informing the members of I.S.A.A. and/or the public as to any action(s) taken by the board. The final actions of the Ethics Committee and the recommendation shall be transmitted to the Executive Board. The right to acquit or censure, suspend, expel, or otherwise discipline a member of I.S.A.A. whose alleged conduct is the subject of a complaint filed with the Association is vested in the Executive Board.
9. The chairperson of the Ethics Committee shall present all of the evidence, the findings, and the committee’s recommendations to the Executive Board. Before making its final determinations, the Executive Board shall request a statement relating to the recommendations of the committee from the respondent. Such statement shall be considered along with all other evidence and shall be deemed, if so designated, an appeal from the committee’s findings and disposition and such findings and disposition shall be binding upon all concerned. All such findings and disposition shall immediately be sent by the Executive Board by registered mail (return receipt requested) to the respondent, the initial complaint, and the members of the Ethics Committee.
10. In the event the Executive Board dismisses the complaint or acquits the respondent, the board shall take whatever action is necessary to clear the name of the respondent.
11. If the member that is charged or the complainant is an elected official, an ethics committee member, or an executive board member, the person shall not serve or vote on any committee or board that is responsible for resolving the matter. All vacancies thus created on the committee shall be filled temporarily in the following matter; the secretary-treasurer, the most immediate past president; or a member of the association appointed by the executive board; or finally by election at a duly called meeting of the membership of this association.