BY-LAWS OF THE MASSACHUSETTS ASSOCIATION OF
ASSESSING OFFICERS, INC.

AS ADOPTED APRIL 16, 1980 AND AMENDED through APRIL 15, 2008

ARTICLE I - NAME

The name of this organization shall be the Massachusetts Association of Assessing Officers, Inc. and shall be abbreviated as the M.A.A.O. (As amended 6/24/93)

ARTICLE II - PURPOSES

The purpose of this organization is to educate the Assessing Officers of Massachusetts and their assistants in the field of assessing, in this State; to assist in creating efficient and uniform administration of local tax laws; to afford opportunity for the discussion of subjects pertaining to local taxation; to provide methods for encouraging the development of desirable tax laws and to discourage the adoption of harmful measures relating to taxation or to the duties of local taxing officials; to promote public understanding of Assessing Officials work efforts to the general public. (As amended 6/24/93)

This organization is organized for and shall be operated exclusively for charitable purposes within the meaning of the Massachusetts General Laws, Chapter 180, as they now be or hereafter amended, and Section 501(C) 3 of the Internal Revenue Code. In the event that the corporation is dissolved, its remaining assets shall be distributed to an organization incorporated for one or more of the purposes enumerated and defined in Section 501(C) 3 of the U. S. Internal Revenue Code of l954 as now in force and subsequent amendments.

ARTICLE III MEMBERSHIP

Section 1 - Regular Membership

A. Any person elected or appointed as an Assessor.

B. Any person gainfully employed as an Assistant to the Assessors by a municipality in the Commonwealth of Massachusetts, as provided by Chapter 41, Section 25A of the General Laws, regardless of the local title of his or her position, who works regularly scheduled hours for financial compensation and who is responsible for assisting the Board of Assessors in the administration of the tax laws of the Commonwealth, and the determination of real and personal property values, and who has taken an oath to administer said laws, shall be eligible for Regular Membership. Regular Members and Honorary Members shall be the only voting members. (As amended 4/18/90, 6/24/93 and 4/20/94.)

C. Any person gainfully employed by a municipality in the Commonwealth of Massachusetts, regardless of the local title of his/her position, who works regularly scheduled hours for financial compensation and who is responsible for assisting the Board of Assessors in the administrative process associated with the determination of real and personal property values. Provided, that said person’s duties are verified by the Head of the Assessors Department as being an integral part of the process used for the determination of value. The Department Head shall make verification for members of this category of membership, in writing, to the Secretary of the M.A.A.O. (As added 11/18/99)

Section 2 - Associate Membership

A. Any person employed by a municipality not entitled to Regular Membership shall be eligible for Associate Membership.

B. Any person employed by the Commonwealth of Massachusetts or the United States Government and whose work is concerned with property valuation for tax purposes shall be eligible for Associate Membership. (As amended 6/24/93)

C. Any person who has retired or otherwise terminated his/her official position or employment in or with a municipality, or other governmental agency and who has been a Regular Member or an Associate Member, and who is not employed in a manner related to assessment administration as a consultant, appraiser or other capacity in the property tax field, which would otherwise qualify him/her for Subscribing Membership, shall be eligible for Associate Membership. (As amended 6/24/93)

D. A person appointed as an Assistant Assessor in name only, who does not hold any office or responsibility for that position, shall be eligible for Associate Membership. (As added 6/24/93)

E. Any person who is an Assessor in a State other than Massachusetts shall be eligible for Associate Membership. (As added 6/24/93)

Section 3 - Subscribing Membership

Any person, business or corporation, not eligible for Regular or Associate Membership, but who is interested in assessment administration and taxation, and who subscribes to the purposes of the Association shall be eligible for Subscribing Membership. (As amended 4/18/90 & 6/24/93)

Section 4 - Honorary Membership

Any person, who in the opinion of the Executive Board, has made such a distinct contribution to the advancement of the assessing profession that his/her efforts deserve public recognition, shall be eligible for election as an Honorary Member. Honorary Membership shall be for life and no dues shall be charged. (As amended 4/8/82 & 6/24/93)

Section 5 - Voting Rights

The right to hold office is reserved to Regular Members exclusively, and the right to vote is reserved to Regular Members and Honorary Members. The Executive Director shall maintain a list of the voting status of each member of the Association. The President’s determination of voting eligibility based on this list shall be final. (As amended 11/8/2007)

ARTICLE IV - DUES

Section 1 - Regular Membership Dues (As amended 11/14/92 and 11/18/04)

The annual dues shall be as follows:

Population of the municipality of the member:

1 to 2,399 - $35.00 for the Primary Member and $20.00 for each additional member

2,400 to 6,799 - $45.00 for the Primary Member and $25.00 for each additional member

6.800 to 12,999 - $70.00 for the Primary Member and $25.00 for each additional member

13,000 to 24,999 - $110.00 for the Primary Member and $35.00 for each additional member

25,000 and above - $150.00 for the Primary member and $40.00 for each additional member

(As amended 6/22/88 & 4/20/94) This change to take effect as of October 1, 1994.

(As amended 11/18/04 – to take effect 10/1/05)

Section 2 - Associate Membership (As amended 11/8/2007)

A1. Any person employed by the Assessors Office not entitled to Regular Membership shall be eligible for Associate Membership. The dues will be the same as that for additional members. This also includes those persons described in Article III,

A2. Any person employed by the municipality not entitled to Regular Member- ship shall be eligible for Associate Membership. The dues will be the same as that of the Secondary Member in that community.

B. For any person employed by the Commonwealth of Massachusetts or the United States Government and whose work is concerned with tax assessment laws, the dues will be $120.00 per member.

C. Any person who has retired or otherwise terminated his/her official position or employment in or with a municipality or other governmental agency and who has been a Regular Member or Associate Member, and who is not employed in a manner related to assessment administration as a consultant, appraiser or other capacity with real estate taxes which would otherwise qualify him/her for Subscribing Membership, shall be eligible for Associate Membership. The dues will be twenty five dollars annually.

D. For any person who is an Assessor in a State other than Massachusetts, the dues will be $40.00 per member.

E. Any Assessor, Board of Assessors or individual or firm who has failed to pay their dues within 60 days of the issuance of the dues notice may, on the recommendation of the Executive Director and the vote of the Executive Board, no longer be considered a member of the M.A.A.O. and will be removed from all mailing lists and will not receive the Newsletter or notices relating to the activities of the Association. Any M.A.A.O. designation shall be inactive unless dues are current (As added 11/14/02)

Section 3 - Subscribing Membership

The annual dues of Subscribing Members shall be $320.00 for the Primary member of a business firm or person, and $70.00 for each additional person associated with the Primary Subscribing Member. (As amended 6/22/88 & 4/20/94.) This change to take effect as of October l, 1994. As amended 11/18/04 to take effect 10/1/05.

** The Commissioner of the Department of Revenue, the Deputy Commissioner and the Chiefs of the Bureau of Local Taxation and Local Assessment shall not pay dues. (As amended 3/13/85)

ARTICLE V - OFFICERS

The officers of the Association, who must be Regular Members at the time of election or appointment, shall be a President, who has advanced from the position of President-Elect; and a President Elect, who shall have served a minimum of three years on the Executive Board, each of whom shall be elected by ballot of the Association and shall hold office for one year or until a successor is elected; and a Secretary and a Treasurer, both of whom who shall be appointed by the Executive Board and shall hold office for one year or until a successor is appointed.

DUTIES OF OFFICERS (As amended 11/8/2007)

Section 1 - President

The President shall preside at all meetings of the Association and of the Executive Board.

Section 2 - President-Elect

The President-Elect shall preside at all the meetings of the Executive Board and of the Association, in the absence of the President.

The President-Elect shall appoint two (2) Nominating Committee members on or before May 30, which committee shall be chaired by the Immediate Past President of the Association; and all other committees, except as otherwise provided by these by-laws and shall perform such other duties as may be required by custom or the welfare of the Association.

Section 3 - Secretary

He/she shall discharge such other duties as pertain to his/her office or as may be assigned to him/her by the Association, the President or the Executive Board. The position of Secretary shall be appointed annually by the Executive Board, no later than May 30^th, with the appointment to become effective on July 1st.

Section 4 - Treasurer

The Treasurer shall receive all funds from the Executive Director and shall disburse all funds of the Association and keep an account of the same. The Treasurer and the President shall be required to give bond with sureties in such amount as the Executive Board may determine. The cost of the bonds shall be paid by the Association. He/she shall keep all funds of the Association in a depository approved by the Executive Board and shall keep the funds deposited in the name of the Association. He/she shall make an annual statement and report to the Association, or when required, to the Executive Board and shall perform such other duties as pertain to his/her office or as may be assigned to him/her by the Association, the Executive Board or the President. The position of Treasurer shall be appointed annually by the Executive Board no later than May 30th, with the appointment to become effective on July 1st.

Section 5 - Compensation

The Executive Board shall establish the compensation of the Secretary and Treasurer.

ARTICLE VI - EXECUTIVE BOARD (As amended 11/8/2007)

There shall be an Executive Board comprised of the President, the President-Elect and six additional members, all of whom shall be Regular Members. The Immediate Past President is also a member of the Executive Board and may be a Regular Member or an Associate Member, pursuant to Article IV, Section II, C. Any official action of the Executive Board shall require a quorum of six members of the Executive Board. The additional members shall be elected by ballot prior to the Annual Meeting of the Association as provided by Article XII, The Election Process, and shall hold office for three years or until their successors have been elected. The Executive Board shall have full power to carry out all the purposes of the Association and shall have general charge and control of its affairs, funds and property, but shall not have the right to amend these by-laws. The Executive Board shall, no later than May 30th of each year, appoint a Legislative Committee consisting of eleven members, all of whom shall be Regular Members. The Executive Board shall also, no later than May 30th of each year, appoint a Professional Ethics Committee of five members, all of whom shall be Regular Members or Honorary Members. The President shall appoint the chairmen of these two committees. The Executive Board shall, also no later than May 30, appoint two (2) Regular members, not currently members of the Executive Board, to serve on the Nominating Committee. The Executive Board shall, no later than May 30th, appoint the position of Treasurer with the term of office to become effective on July 1^st. Meetings of the Executive Board may be called by the President or by any two of its members. It shall be the duty of the Executive Board to audit the books of the Treasurer annually or to appoint someone to do so and generally assist the officers between meetings in carrying on the functions of the Association. The Executive Board shall also have full power to fill all vacancies in office until the next annual Election

ARTICLE VII – MEETINGS (As amended 11/8/2007)

The fiscal year of this Association shall be July 1 to June 30 annually. The Annual Meeting of the Association shall be held in June each year. Other meetings, formal and informal, may be arranged by the President, by the Executive Board or by the Association. At all business meetings, twenty-five members in good standing shall constitute a quorum. At all meetings only those holding Regular Membership or Honorary Membership shall have the right to vote.

ARTICLE VIII - COMMITTEES

The following committees shall be standing committees: Education, Legislation, Professional Admissions, Ethics and Nominating. Members of all committees whether appointed by the President or the Executive Board, shall be members as defined in Article III, Sections 1 and 4. Ex-officio members may be added at the President’s discretion. Ex-officio committee members will have no voting rights. (As added 6/24/93 and amended 11/14/02)

ARTICLE IX - LEGISLATIVE COMMITTEE

The Legislative Committee, appointed by the Executive Board, shall keep informed on all legislative matters affecting the cities and towns of the Commonwealth and shall consult with and advise the Executive Board and the Executive Director on the position to be taken in such matters and shall represent the Association before the legislative committees of the State Legislature whenever requested to do so by the President or the Executive Board. (As amended 11/8/2007)

ARTICLE X - LEGISLATIVE AGENT

The Executive Board may contract with a Legislative Agent on a per diem basis and shall establish his/her compensation. He/she will be hired to research and track specific bills as directed by the Executive Board. He/she shall give counsel to the Executive Board, the Legislative Committee and the Association. He/she is authorized to represent the Association before the General Court and its committees as the Executive Board or the Chair of the Legislative Committee, through the Executive Director may direct. (As amended 11/8/2007)

ARTICLE XI - PROFESSIONAL ETHICS COMMITTEE

The Professional Ethics Committee shall establish guidelines for the reporting of ethics problems. On receipt of any complaints, the Ethics Committee shall determine if action is necessary and act accordingly thereon. (As added 4/14/92)

ARTICLE XII - NOMINATING COMMITTEE

There shall be a Nominating Committee of five (5) persons, chaired by the Immediate Past President. The four additional members’ shall be two (2) Regular Members, not currently members of the Executive Board, selected by the Executive Board, and two (2) Regular Members, not currently members of the Executive Board, selected by the President-Elect. The Committee shall have the responsibility of presenting a slate of candidates, in accordance with Articles V and VI, for the Executive Board and the position of President-Elect to the membership. The Nominating Committee shall prepare a ballot with the names of two candidates for each Executive Board vacancy and at least one name for President Elect. The ballot shall make provision for a write in candidate for the vacant position(s). Position on the ballot for Executive Board members shall be determined by seniority on the current Executive Board. All other ballot positions for the Executive Board shall be determined by the Nominating Committee. Newly elected members would fill the last positions. In the event of more than one vacancy on the Executive Board, the top vote getters shall fill the vacancies. (As amended 11/8/2007)

ARTICLE XIII - ELECTION PROCESS (As amended 11/8/2007)

A candidate for the Executive Board shall submit his/her qualifications to the Nominating Committee no later than January 2^nd. The Nominating Committee shall review the candidates’ applications and prepare a ballot for mailing. The Nominating Committee shall select their nominees by February 1^st and shall immediately notify the nominees and all other applicants for nomination of their decision by certified mail. The Association membership shall be notified of the Nominating Committee’s decision posted on the association’s website or in a universally available format.

Ballots for the election shall be mailed to voting members no later than April 1st. Ballots must be received by the Nominating Committee no later than May1^st. The results of the balloting will be posted on the association’s website or in a universally available format and those persons elected will be installed at the Annual Meeting. The Officers shall be the President and President Elect. The Executive Board shall be made up of six members with each serving a three year term.

The incumbent President Elect shall automatically move up to President. The incumbent President shall move to the position of Immediate Past President. The President Elect position shall stand for election each year. A requirement for running for this office shall be to have served for at least three years on the M.A.A.O. Executive Board.

Each year the membership shall elect two Regular Members for a three year term. Any Regular Member who has served a term on the Executive Board is eligible to run for another term.

In the event of a vacancy in the President’s position, the President Elect shall serve out the term. If a vacancy occurs in the President-Elect’s position or in the Executive Board track, the remaining members of the M.A.A.O. Executive Board shall appoint a Regular Member until the next annual election. At that time there would be an election to fill any remaining term of the Executive Board position.

Each year the Nominating Committee shall present at least one name for President Elect and four names for election to Positions #5 and #6 of the Executive Board. Position #5 will be assigned to the candidate receiving the higher number of votes.

Any member of the Executive Board who runs for President Elect shall not forfeit his/her position on the Board until the results of the election are known. If a vacancy on the Executive Board ensues as a result of the election, it shall be filled in the manner stated above. (Paragraphs 3-8 added 11/18/04)

ARTICLE XIV - MISCELLANEOUS PROVISIONS

Section 1 – Dissolution

If the Association is dissolved, its assets will be distributed to a properly designated educational and/or charitable organization through a formula established by the Executive Board for dissolving the organization. In no case shall any assets revert to members or any other person, but shall be used for non-profit, educational or charitable purposes as so designated by statute. (As amended 6/24/93)

Section 2 – Saving Clause

If any provision of these by-laws is declared invalid or unconstitutional, then all other portions thereof shall remain in full force and in effect until amended or repealed through appropriate action. (As amended 6/24/93)

Section 3 – Ethics and Standards of Professional Conduct

All members shall subscribe to the objectives of the Association and shall subscribe to the Association’s Code of Ethics and Standards of Professional Conduct

Section 4 – Termination Of Officers, Executive Board Member Or Committee Members

A. Any member, elected or chosen to serve as an officer or member of the Executive Board or a Committee, may be terminated at the discretion of the Executive Board as an officer or member of the Executive Board or Committee, upon being absent from three or more duly called meetings during the twelve month term of election or appointment, and a successor shall be chosen to complete the term of office. Following two absences by an Officer, Executive Board Member or Committee member, they shall be notified by certified mail of possible pending termination (As amended 11/14/02)

Any person so terminated may appeal such termination to the full Executive Board, whose findings shall be final. (As added 1/18/82 and amended 6/24/93)

B. Any member serving as an officer, Executive Board member or Committee member, who is no longer eligible for Regular Membership, shall have three months to regain Regular Membership status. Otherwise, all appointments or election to office are terminated. The Executive Board shall appoint the successor to the Executive Board position and the successor to a committee shall be appointed according to these by-laws. (As added 6/24/93)

ARTICLE XV - AMENDMENTS

These by-laws may be amended, altered or repealed by unanimous consent or by a two thirds vote of the Regular Membership, present at the Annual Meeting or at any other meeting duly called, by a two thirds vote of the Regular Membership, provided that notice of the proposed amendment, alteration or repeal shall have been sent to each Regular Member at least ten days prior to such meeting. (As amended 6/24/93)

ARTICLE XVI - PROFESSIONAL DESIGNATIONS

Section I - Certified Massachusetts Assessor (CMA)

The Association shall award the CMA designation to those Regular Members who demonstrate professional competency in the valuation of all property types and in property tax administration and policy.

Section II - Residential Massachusetts Assessor (RMA)

The Association shall award the RMA designation to those Regular Members who demonstrate professional competency in the valuation and assessment of residential properties.

Section III - Massachusetts Accredited Assessor (MAA)

The Association shall award the MAA designation to those Regular Members who demonstrate competency in the valuation and assessment of property and tax administration policies and statutes. (As added 6/24/93)

Section IV – Continuing Education

To remain an active designee, each member must satisfy the Continuing Education requirements established by the Professional Admissions Committee and approved by the Executive Board. (As added 11/9/95)

ARTICLE XVII - EXECUTIVE DIRECTOR OF MAAO (As amended 11/8/2007)

The Executive Board shall appoint an Executive Director to serve at the pleasure of the Executive Board, and shall establish his/her compensation.

The position of Executive Director shall be appointed annually by the Executive Board, no later than May 30, with the appointment to become effective on July 1^st.

The Executive Director shall give the President a certified list of eligible voting members by March 1^st of each year.

The Executive Director shall report to the President of the association and shall be responsible for the successful management of the organization according to the strategic direction set by the Executive Board for all operational duties of the M.A.A.O.

The Executive Director shall keep a roll of the membership.

The Executive Director shall work with the Education Committee and the Professional Admissions Committee for all educational programs conducted by the M.A.A.O.

The Executive Director is authorized to represent the Association before the General Court and its committees as the Executive Board may direct.

The Executive Director shall keep a record of all meetings of the Association and the Executive Board or may assign the responsibility to the Secretary.

The duties of the Executive Director shall include the billing of dues on or before July 1^st and the collection of dues by September 1^st of the Association’s fiscal year, as established by the by-laws under Article IV.

These bylaws will be effective on passage and implemented July 1, 2008

A True Copy - As originally adopted April l6, l980 and amended

Marion A. Fantucchio
Secretary-Treasurer

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