
CONSTITUTION
**
IOWA STATE ASSOCIATION OF ASSESSORS
ARTICLE I
NAME
The Association shall be known
as “Iowa State Association of Assessors”.
ARTICLE II
OBJECTS
It’s objects shall be to seek to improve the standards of Assessment practice; to engage in research
and publish the results of studies;
to elevate the standards
of personnel requirements; to provide
a clearing house for collection and distribution of useful information
relating to assessments and to
inform the taxpaying public on the true nature and importance
of the work performed
by assessing officers.
ARTICLE III
POWERS OF THE ASSOCIATION
The Iowa State Association of
Assessors shall have power:
(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, and
(5)
To amend, alter, or repeal all or part of this constitution by a three-fifths vote of
all regular
members present in good standing, at an annual school of instruction.
ARTICLE IV
OFFICIAL PUBLICATION
The Association may authorize
the publication of an Assessor’s magazine.
ARTICLE V
RULES OF ORDER
Robert’s Manual of Parliamentary
Rules shall guide this
Association in all questions not expressed
in this
Constitution or in its By-laws.
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in School of Instruction assembled and shall not be repealed, altered or amended except as provided in Article III.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constitutions, if any, are hereby repealed.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 6, 2008)
SECTION I
(1) The By-Laws may be amended 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
MEMBERSHIP
(1) Regular
Members: 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. Annual dues shall be a fee as determined
by the Executive Board. All regular members shall have full rights to vote committee appointments and hold office in the Association.
(2) Associate
Members: 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 member can serve on standing committees. Annual
dues shall be a fee as determined by the Executive Board.
(3) Retired
Members: 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.
(4) Subscribing
Members: 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 becomesubscribing members.
Dues payable in advance, shall be set
annually by the Executive
Board.
(5) Affiliate
Membership: Individuals in the private
sector, including, but not limited
to Department of Revenue andFinance
personnel, individuals holding the I.C.A. and other recognized
designations, and University or College staff, shall be eligible
for affiliate membership. This membership class may also serve on standing and ad hoc committees. Annual dues shall be a fee as determined
by the Executive Board.
(6) Membership shall be determined by the individual's status within the Assessment profession
and relationship to the same. Membership shall be on an individual basis with dues payable on an individual basis. Paid membership dues will not transfer
out of the jurisdiction for which it is paid, and will transfer to the new appointee, if said dues have been paid by the jurisdiction.
(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. The right to hold an office and to
vote is reserved to regular members exclusively. (Executive Board
minutes dated 1-29-2016). Any
interruption from membership dues shall terminate all privileges and years of service
to the Association as well as start a new year of service membership when dues are paid again.
(8) Annual
dues shall be collected
on a calendar basis and membership
becomes delinquent May 1. The
balance of the Association treasury shall not
exceed one year's
annual dues of the membership. If and when the balance exceeds said limit, the Executive Board shall devise and implement
ways and means of reducing said
surplus balance within one calendar year.
(9) All members shall subscribe to the objectives of the Association, the Association's "Code of Ethics
and Standards of Professional Conduct" and shall also subscribe to the International Association of Assessing
Officer's "Code of Ethics and Standards
of Professional Conduct".
SECTION III
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 as selected by
the President,
immediately following the election of the new
officers each year.
(3)
QUORUM: For the purpose of
transacting official business, a quorum shall consist of not less that
seven (7) members, three (3) of which shall be elected
officers.
SECTION IV
ELECTION
OF OFFICERS
(1) 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.
The nominating committee shall notify the secretary-treasurer
in writing of all eligible candidates whose names are toappear
on the ballot. This same procedure shall apply to the second
ballot if necessary.
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 marked "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
the 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.
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.
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.
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.
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 the results announced at that time.
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
the count will be made available
upon request.
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.
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.
Once the Five-(5)
working days have past, after
a valid election, the Chairman of
the Nominating shall render all ballots
void. All ballots
will be destroyed
by the Chairman of the Nominating Committee by means available
to him or her.
(2) VACANCY:
Whenever a vacancy in any office or on the Executive Board shall occur, the President
shall appoint any regular member in
good standing to fill said vacancy, who shall serve until the next regular
annual meeting. Provided, when a vacancy
occurs in the office of President, the President-Elect and the Vice-President shall immediately succeed to the higher office. If the past president’s position becomes vacant during a president’s term, then the
most recent active past president
becomes ISAA past president.
SECTION V
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. He/she shall appoint all
committees and perform such other duties as may from time to time be assigned
to him/her by the Executive
Board. The President shall appoint
annually a parliamentarian to advise the ISAA on business matters.
(Executive Board minutes dated
9-12-2016) 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 that 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. The compensation of the Secretary- Treasurer
shall be fixed annually by the Executive Board.
(5) Within ten (10) days after the annual election, a surety position bond shall be purchased
by the Secretary-Treasurer in an amount
as determined by the Executive
Board covering the Secretary-Treasurer. The premium of said bond is to be paid by the Association. The Secretary-Treasurer's books and accounts shall be open at all times for inspection by
any elected
officer or by the Executive Board of
this Association.
(6) The Executive Board shall fix and approve
a budget for the Association each year and shall
have complete control and supervision of all matters pertaining to the expenditures
and disbursements of the Association
in such manner and by such means as it shall from time to time determine, but not in a manner
inconsistent with the Articles of Incorporation or By- Laws of
this Association.
SECTION VI (A)
Iowa
State Association of Assessors
DISTRICTS
The Assessors 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.
Any District that has a city Assessor,
they are in the district of that county.
The President makes all district
appointments, to committees (see section VI (1) Committees)
- If a member of a district wishes to change districts the following must
be met before this can happen.
1. The county requesting a change
must physically adjoin the new district.
2. Both districts involved with
this new alignment district proposal change, must have
approval from
both districts. After approval from both districts, a letter from the district
requesting the change must be send to the Executive Board.
3. The Executive Board shall
discuss the letter at its earliest meeting and vote on the
request or this district change, majority vote is needed.
4. The President of ISAA shall
notify the district requesting the change of the Executive
Boards decision. The
time table for any change in a district alignment will be March 1st
of any year. This is to insure a representative to their current
district before the changes
and for the new President to make proper district
appointments for the following year.
COMMITTEES
(1) The regular standing committees of the Association
and the number of members in each committee
shall be:
ETHICS PER SECTION IV, SUBSECTION
1.C
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 PER SECTION VI, SUBSECTION
1.A
WAYS AND MEANS 8 Members
EXEMPTIONS STUDY COMMITTEE 8 Members
GOVERNOR'S AND DIRECTOR OF 4 Members
REVENUE LIAISON
NOMINATING 8 Members
WEB-IT COMMITTEE 8 Members, BOARD MEMBERS ARE
APPOINTED BY THE PRESIDENT
AUDIT COMMITTEE 2 Members, PRESIDENTS APPOINTMENT
The first named on each committee
shall be the chairperson of such committee.* Each district shall have representation
on committees wherever possible.
(A) The Program Committee shall be exempt from the district representation requirement.*
The President shall name any
and all
members of this committee as deemed necessary
and essential.
(B)
The Executive Board shall appoint the following:
(a)
ISAC Board Representative, one (1) member to serve a one-(1) year term.* This member may,
if they are a qualified NaCo
member, attend the NaCo Spring legislative
Conference. The
expenses that will be
reimbursed, to the attendee, will be established
by the Executive Board.
(b) Iowa Directors of NCRAAO Board, three (3) members as per NCRAAO By- Laws.* Terms for
members are set in accordance with NCRAAO By-laws, (six (6) years). Anyone interested in an
appointment to the NCRAAO Board of Directors should submit their
name to the ISAA Executive
Board by November 1st of the year of approaching vacancy.*
The appointment of the NCRAAO
Director will by made by the
Executive Board prior to the annual NCRAAO Conference with the
term commencing January 1st
of the following
year.* NCRAAO Board of Directors for
the ISAA
cannot serve more
than one (1) consecutive term. Any prior director may submit their name for
consideration after their term has expired. Any vacancy in a Director’s term with a new
member completing their term, does not count
toward the term limit.
(c)
ISAA Historian, one (1)
member to serve a one- (1) year term.* May be
reappointed annually.
(C) The Ethics Committee shall be the
President, President-Elect, and Vice-President.
(D) Assessors
Education Advisory Committee (State Appointed).
President may recommend
nominees to the Director of the Department of Revenue and Finance. Two (2) members to serve
four-year staggered terms.
(E) The Public Relations/Editorial Committee. Each District
shall be
represented plus 1 member
from
the Iowa Department of Revenue,
for a total of 9 members. Each District will appoint a
representative or the President Elect will make the appointments.
Appointments shall as much
as possible
represent the association and its
goals. Members will be appointed
by the President
for a term of
three years, excepting that when the
committee is first created one member shall be
appointed
for a term of one year, two for a term of two years, and two for a term of three years.
(F) Web-IT Committee Members will be appointed by the President for a term of three years, excepting
that when the committee is first created three members shall be appointed for a term of one year,
three for a term of two years, and two for a term of three years.
(2) (2) Members of this
Association may be reimbursed for their actual expenses incurred
from performing committee duties.
Committee Members that hold a meeting
and claim a reimbursement of actual expenses shall exclude any alcohol
beverages (Executive Board Minutes dated 12-18-2014) Said expenses
shall be submitted on a form provided by the Association. The Executive Board shall adopt and promulgate
such other rules and procedures as
necessary to assure proper bookkeeping and records.
(3) All committee meetings, except those held during the School
of Instruction, shall be called by
the chair-person of the various
committees, subject to the control of the Executive
Board, and members
shall be given one (1) weeks notice
whenever possible.
(4) The President is authorized to appoint ad hoc, special committees. A specific
time frame must be established and specific duties
defined before the committee is
appointed. A special committee
shall only be appointed if the specific
duties go beyond the scope of
the duties
performed by a regular standing committee.
(5) Assessors appointed to the Assessors
Education Advisory Committee shall automatically be members of the Iowa State
Association's Education Committee in addition
to the eight (8) regular members.
(6) Duties of Committee:
(A) The Committee on I.P.E.R.S.
shall study, devise, suggest and inform whereby
members of this Association
can receive benefits from the Iowa
Public Employees Retirement System.
This committee shall work with other groups and organizations
to gain improved benefits
for members of this Association. The committee shall report periodically to the
Executive Board and at least annually to the membership of the Association.
(B) The Committee on Education shall
provide for studying, developing, and promoting methods and courses of education for members of this Association. The committee shall consider all
education courses and programs available
from other institutions or organizations. The Committee shall encourage
and promote the development of instructors from the membership of this
Association. The committee
shall report and seek
Executive Board approval of any sponsored schools or courses.
(C) The Committee on Ways and Means shall study, devise,
and implement methods to promote the objects
of this Association.
Areas of responsibilities shall be to annually review
By-Laws, review suggested changes and
submit to membership; and to promote the accomplishment
of any resolution or motion adopted by the Association. The committee
shall report to the membership annually and the
Executive Board at their meetings.
(D) The Committee on Legislation shall
further the adopted legislative proposals to their adoption by the Iowa Legislature
by all ways and means
of the Association's resources. The
committee shall further be empowered to revise, add or delete adopted
legislation of the membership with the approval
of the Executive Board. The committee
shall report annually to the membership and at all meetings of the Executive
Board. The committee
shall cooperate and establish communications with other groups and organizations
to promote and assist
in the passage of legislation
favorable to members of the Association and taxpayers of Iowa.
(E) The Committee on Manual and Forms
shall review, revise, develop and coordinate
with other agencies or organizations manuals of real estate, personal property and
such forms necessary or helpful to members of this Association. The committee shall seek input from the membership and report to the
membership annually and to the Executive
Board at their
meetings.
(F) The Committee on Program shall
provide for the most effective annual meeting. Areas of responsibility involved include the meeting programs, music, house, reception, fellowship and inter-agencies relations;
as well as other areas, which the committee may deem pertinent.
The committee shall report to the Executive Board at
their meeting for approval and authorization.
(G) The Committee on Public Relations/Editorial Committee shall strive to improve the
flow of information between assessment jurisdictions and between the public and
assessors’ offices. The committee shall use pamphlets, press releases, the
Internet, and any other means to convey information to the membership and to
the general public. Duties of the committee shall include but are not limited
to: media and conference board notification about awards, achievements, or
appointments received by members; maintenance of the assessor’s duties pamphlet
and the assessors and deputies directory in paper or digital form; layout,
maintenance, and enhancement of the ISAA web page; and annual compilation of salaries and benefits to be completed
and returned from each
assessment jurisdiction by July 1st. The committee shall be
responsible for the content and distribution of the official
publication of the Association. The publication should be distributed at twice a year. The committee shall report
to the membership annually and to the Executive Board at their meetings. The
committee shall accept letters of nomination for the I.S.A.A. Outstanding
Member of the Year Award until June 1st
of each year.
Nominations must be for an individual member in good standing; groups or
committees will not qualify. All nominations will remain confidential. The
committee will then submit its decision for the recipient of this award to the I.S.A.A. President by July 1st.
(H) The Committee on Liaison between the Governor of Iowa
and the Director of Iowa Department of Revenue shall do everything in their
power to promote the best working relationship and understanding between the
Association and the Governor of Iowa and the Director
of Iowa Department of Revenue possible. The
committee shall report to the membership annually and to the Executive Board at
their meetings.
(I) The Committee on Ethics shall
consider all matters concerning
questions of professional ethics and conduct
brought to its attention, and to report its findings, opinions and recommendations to the Executive Board for disposition. The committee
shall investigate all complaints concerning alleged
violations of the Iowa State
Association Assessor's Constitution, By-Laws, and the Code of Ethics and Standards of
Professional Conduct, and other
rules and regulations promulgated by the Executive
Board and membership. The committee shall have the authority and responsibility, to the extent
herein defined, for issuing
letters of charge,
conducting hearings, and recommending
appropriate disciplinary action to
the Executive Board. A complaint
may issue from the committee or from one or more individual members thereof, and that
complaint shall be processed in the same
manner as other complaints received by the committee.
The committee shall meet on the call of the chairperson, or
on a petition of a majority of the committee members. A majority
of the members shall constitute a quorum.
All meetings of the Ethics Committee shall be open to the general membership
and staff of I.S.A.A. unless otherwise required by the rules adopted
for investigation and hearings. The Ethics Committee shall go
into executive session upon the call
of the chairperson for the purpose of discussing any alleged
conduct by any member, which could be
considered an alleged ethical violation.
(J) The Committee on Exemption Study shall
study and collect all information available
on property tax exemptions. This committee
shall revise and update
the 1989 Credits
and Exemptions Manual after each Legislative session or as
necessary. This committee
shall cooperate with the Legislative Committee so as to promote fair and just legislation for property
owners and our Association. This committee shall seek input
from all Association members and shall provide guidance to
all jurisdictions so that the exemption
laws can be uniformly administrated.
This committee
shall report to the membership annually and also to the Executive Board.
(K) The Nominating Committee shall be responsible for nominating regular member candidates
from the Association for President-Elect, Vice-President and
Secretary- Treasurer.
This committee shall be responsible for
counting, certifying and destroying the
ballots after a valid election.
This committee shall notify the secretary-treasurer of all candidates names to appear on the ballot,
as well as the names of the successful candidates. They shall
be responsible for handling
any protest of the ballot
counts and any recounts necessary.
(L) The WEB-IT Committee will facilitate automated data flow across organizational boundaries by analyzing proper uses of the computer network known as the World Wide Web and further implement the plan of such uses. WEB-IT shall oversee and provide direction for development and maintenance of an ISAA Web Portal and to promote uniform access to assessor data using standardized query language. The committee shall be responsible for layout, maintenance, and enhancement of the ISAA web page and may delegate the upkeep of individual sections of the site to ISAA committees or members. WEB-IT will manage any projects providing data to outside agencies or organizations through agreements authorized by ISAA officers and the Executive Board. The committee shall report to the Executive Board at their meetings when on the agenda and to the membership on an annual basis. The compensation of the webmaster shall be fixed annually by the Executive Board.
(M) The Committee on Auditing shall meet annually to audit all books, records, accounts etc. of the Association for the year preceding, and make a report of their findings at the annual conference.
(N) 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 VII
SECTION VII
INSTITUTE
OF IOWA CERTIFIED ASSESSORS
(1) The
Institute of Iowa Certified Assessors shall have the duty of conferring the professional designation
of the Iowa Certified Assessor.
SECTION VII
CODE OF ETHICS AND PROFESSIONAL CONDUCT
(1)
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.
(2)
See Addendum "A" for the Code of Ethics and Standards
of Professional Conduct and further
enforcement procedures, which are
hereby, made a part of these By-Laws.
SECTION IX
MISCELLANEOUS PROVISIONS
Saving Clause: Any resolutions heretofore passed,
which is not in conflict with provisions of these By-Laws, shall remain in
effect until amended or repealed.
ADDENDUM "A"
(AS ADOPTED, OCTOBER 20, 1987 AND AMENDED OCTOBER 16, 2000) IOWA STATE ASSOCIATION OF ASSESSORS
CODE OF ETHICS AND STANDARDS
OF PROFESSIONAL CONDUCT
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 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 improper 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 whom 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 conferences or discussions 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 AND 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 complaint 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, any staff person, the Executive Board, Association officers and all other
persons who may be privy to any proceedings
concerning alleged ethical violations. All discussion 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 either 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
the 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 jurisdictional requirements, the chair-person shall cause to be issued
and sent by registered mail (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 the 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 held sooner than thirty (30) days
from the date of said notice, nor 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 arrived at 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 to 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
recommendations. After consideration, the Executive Board shall
issue its findings and disposition and such findings and disposition
shall be binding upon all concerned. All such findings and disposition shall immediately sent by the
Executive Board by registered mail (return receipt
requested) to the respondent,
the initial complainant, 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.