CONSTITUTION AND BY-LAWS
Name and Purpose
SECTION 1: The name of this chapter shall be the MACOMB ASSESSORS ORGANIZATION
SECTION 2: The object of this association shall be to improve and to promote uniform standards of assessment practice, and to educate the tax-paying public on the true nature and importance of the work performed by assessing officers, to cooperate with other public and private agencies in improving tax administration, and to promote justice and equity in the distribution of the tax burden.
SECTION 3: The boundaries of this chapter shall be confined to Macomb County.
SECTION 1: Regular Members – All public officials regularly engaged in tax assessment administration as township supervisors, city and village and township assessors, directors of county departments of assessment and equalization, and all persons engaged in the assessment function.
SECTION 2: Subscribing Members – All persons interested in good tax assessment administration other than those eligible under Section 1.
SECTION 3: Life Members – Any ‘REGULAR MEMBER OR SUBSCRIBING MEMBER’ in good standing, who has been a member of the Macomb Assessor’s Organization (M.A.O.) for fifteen years or more, upon retirement, is eligible for Life Membership. Life Membership will be awarded by simple majority vote of the attending members at a regularly scheduled monthly meeting.
Individuals that are awarded Life Membership in the Macomb Assessor’s Organization are exempt from paying dues and are entitled to all benefits of regular membership, EXCEPT THAT ALL LIFE MEMBERS, WHETHER REGULAR OF SUBSCRIBING ARE EXCLUDED FROM VOTING PRIVILEGES. An annual retirement party will be sponsored by the M.A.O. in honor of its retiring members.
SECTION 1: Annual dues for regular members, payable in advance, shall be $25.00.
SECTION 2: Annual dues for subscribing members, payable in advance, shall be $30.00.
A member, either subscribing or regular, who does not pay his or her dues within 90 days of the due date, which is April 1st, will automatically be suspended from the organization.
SECTION 1: The Executive Board shall consist of the President, Vice-President, Secretary, Treasurer and Past President, and two (2) members, one (1) of whom shall be elected at the first meeting of the chapter for a two (2) year term, and thereafter, one (1) member shall be elected each year for a two (2) year term.
SECTION 1: At each annual meeting, there shall be elected for the term of one (1) year by the regular members in good standing, a President, Vice-President, Secretary and Treasurer. Only regular members in good standing are eligible to hold office.
SECTION 2: Whenever a vacancy in any office or on the Executive Board shall occur, the vacancy shall be filled by a vote of the entire membership present at the next regular meeting. In case of the office of President, the Vice-President shall immediately succeed thereto.
Duties of Officers
SECTION 1: President – The President shall be chairperson of the Executive Board and preside at all meetings. He/she shall appoint all committees.
SECTION 2: Vice-President – The Vice-President shall exercise all the power and duties of the president during his/her absence or inability to act.
SECTION 3: Secretary – The Secretary shall give notice and keep minutes of all meetings and have custody of all records of the organization.
SECTION 4: Treasurer – The Treasurer shall have custody of all funds, securities and legal instruments of the association, and shall be responsible for their safekeeping and may, subject to approval of the executive board, determine the place and manner of depositing and safekeeping the funds, securities and legal instruments.
SECTION 1: The annual meeting shall be held on the Tuesday following the second Monday in April. Regular meetings may be held monthly.
SECTION 2: At least seven (7) days notice of the time, place and purpose of all special meetings must be given in writing.
SECTION 3: Any two (2) regular members at large may call a special meeting with proper written notice to the President.
SECTION 1: All dues paying members, in good standing, have the right to vote on any issue placed before the organization.
SECTION 1: The constitution may be amended by 2/3 vote of the members present, provided that notice of any proposed amendment shall have been sent to all members, in good standing, not less than ten (10) days prior to such meeting.
SECTION 2: Amendments may be proposed by the majority of members present or by petition signed by not less than ten (10) regular members.
SECTION 1: The fiscal year of the Macomb Assessors Organization shall be the Tuesday following the second Monday in April to the Tuesday following the second Monday in April.
SECTION 1: Said organization is organized exclusively for charitable, religious, educational, and/or scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue code, or corresponding section of any future federal tax code.
SECTION 2: No part of the net earnings of the organization shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the organization shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in the purpose clause hereof. No substantial part of the activities of the organization shall be for the carrying on of propaganda, or otherwise attempting to influence legislation, and the organization shall not participate in or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office. Notwithstanding any other provision of this document, the organization shall not carry on any other activities not permitted to be carried on (a) by an organization exempt from federal income tax under section 501(c)(3) of the Internal Revenue code, or corresponding section of any future federal tax code, or (b) by an organization, contributions to which are deductible under section 170(c)(2) of the Internal Revenue code, or corresponding section of any future federal tax code.
SECTION 3: Upon the dissolution of the organization, assets shall be distributed for one or more exempt purpose within the meaning of section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not disposed of shall be disposed of by the Court of Common Pleas of the county in which the principal office of the organization is then located, exclusively for such purposes or to such organization or organizations, as said court shall determine, which are organized and operated exclusively for such purposes.
SECTION 4: The MAO Education Committee shall elect a Chairperson each and every fiscal year. Said Chairperson shall keep the Education Committee records, schedule meetings as needed and present Education Reports at the regular MAO meetings.
The purpose of the MAO Education Committee is to offer assessing classes at a reasonable cost in the form of 3 and 6-hour renewals, one day seminars, Level I and II Certification courses and individual courses required for Level III & IV Certification to MAO members and others interested in furthering their education in the assessing field.
The funds obtained from education classes shall be used only for education purposes in Macomb County. These funds will be utilized for scholarships according to the Scholarship Criteria adopted by the MAO membership.
SECTION 1: At the regular MAO meeting immediately following the Annual Meeting the new President shall appoint members to the following committees:
Education Committee – Shall consist of seven (7) members consisting of the immediate past MAO President, the current MAO President, the Macomb County Equalization Director and four (4) members to be appointed from assessing personnel in governmental units within Macomb County (Ammended 2/10/08) AND ONE MEMBER TO BE APPOINTED AS A TECHNICAL ADVISOR. Said member does not have to be from a governmental unit.
Christmas Party Committee – Shall consist of a minimum of three (3) MAO members that are employed as assessing personnel within Macomb County, with the current MAO President serving as Chairman and as a member.
Legislative Liaison – One (1) member of MAO that is employed in the assessing field in Macomb County shall be appointed.
SECTION 1: The Flower Fund is established for M.A.O. members and their immediate family members (spouse & children)
IN WITNESS WHEREOF, the following duly elected officers, testify that Constitution and Bylaws of the Macomb Assessors Organization, was amended on the 10th day of February, 2004, according to the provisions of Article IX, Sections (1) & (2) of said Constitution & Bylaws.
Date July 8, 2008
Jaime Barra, President
Date July 8, 2008
Patti Gibson, Vice-President
Date July 8, 2008
Susan DuMaw, Secretary
Date July 8, 2008
Sandy Birkenshaw, Treasurer
Adopted: September 15, 1958
Revised: January 20, 1969
Revised: March 9, 1972
Revised: September 21, 1976
Revised: April 11, 1984
Revised: July 14, 1987
Revised: February 11, 1997
Revised: August 11, 1998
Revised: August 17, 2004
Revised: February 10, 2008