CONSTITUTION
BY-
OF
THE
TAX
ASSESSOR-COLLECTORS ASSOCIATION OF
RE-PRINT
AUGUST 2004
CONSTITUTION OF THE
TAX ASSESSOR-COLLECTORS ASSOCIATION OF
ARTICLE I
THE NAME OF THE ORGANIZATION:
The name of this organization shall be "The Tax Assessor-Collectors
Association of Texas."
ARTICLE II
THE PURPOSE OF THE ORGANIZATION:
The purpose of the organization shall be to promote professional standards, to
unify our actions for the benefit of our constituents, to be aware and
participate in the legislative process, to provide a vehicle to educate its
members in the proper conduct of the constitutional office of the
Assessor-Collector of Taxes, and to hold an Annual Conference.
ARTICLE
OFFICERS: The officers of the
Association shall consist of: The President, President-Elect, Vice-President
External, Vice-President Internal, Secretary, and Treasurer, who shall be
elected at each annual meeting in the manner and form prescribed by the
By-Laws.
ARTICLE IV
DIRECTORS: The business of
the Association shall be conducted by a board of ten Directors: The President,
President-Elect, Vice-President External, Vice-President Internal, Secretary,
Treasurer and Immediate Past President, shall be members of the Board of
Directors and the other four members shall be elected, two at each annual
meeting, to serve a two-year term, in the manner and form prescribed by the
By-Laws.
ARTICLE V
BY-
ARTICLE VI
AMENDMENTS: This constitution
may be amended, altered or repealed by a two-thirds vote of those present.
Notice of any such amendment or repeal by two-thirds vote at any annual meeting
shall be given to all members of the Association in writing by the Secretary
within 60 days after such annual meeting.
BY-
ARTICLE I
Section A. MEMBERSHIP:
Members in the Association shall be limited to the following five classes:
1. ACTIVE MEMBERSHIP shall
consist of Assessor-Collectors of Taxes and Sheriffs who also perform the
duties of Assessor-Collectors of Taxes of the various counties, cities and
schools of the State of
2. ASSOCIATE MEMBERSHIP shall
consist of Deputy Assessor-Collectors and Deputy Sheriffs who also perform the
duties of the Deputy Assessor-Collector of Taxes; Tax Assessor-Collectors
elect, Sheriffs elect who also perform the duties of the Assessor-Collector.
3. AFFILIATE MEMBERSHIP shall
consist of any person, co-partnership, corporation or association not eligible
for regular membership but interested in taxation and welfare of the
Association.
4.
5. HONORARY MEMBERSHIP shall
consist of those individuals who have performed a notable service for the
Association and the public. This type of membership shall be issued only after
approval of the Board of Directors of the Association and a resolution of
appreciation and request for membership has been adopted in general assembly of
the Association at its annual Conference. Honorary membership shall confer no
rights nor impose any obligations under the Constitution and By-Laws of the
Association.
Section B. APPLICATION FOR
ARTICLE II
Section A. BUSINESS OF THE ASSOCIATION: The business of the Association shall be conducted by
a board of ten Directors according to Roberts Rules of Order. The President,
President-Elect, Vice-President External, Vice-President Internal,
Secretary-Treasurer and Immediate Past President shall be members of the Board
of Directors. The other four members shall be elected, two at each annual
meeting, to serve a two-year term in the manner and form hereinafter
prescribed. No person who is not an Assessor-Collector, shall be elected
President, President-Elect, Vice-President or Member of the Board of Directors
of the
Association.
Section B. APPROVAL, ENDORSEMENT, OR AUTHORIZATION: No position, legislation, or document may claim to be
approved, endorsed, or authorized by the Tax Assessor-Collectors Association of
Texas unless it has received the vote of a majority of the Board of Directors.
Section C. COMMITTEE RECOMMENDATIONS OR APPROVALS: No position, legislation or document may claim to be
approved, endorsed, authorized, or recommended by a committee unless after a
meeting where all members have received due advance notice, or there has been a
telephone poll of the committee members, and the majority vote of the committee
will be the opinion or recommendation presented.
Section D. The Officers
and Board of Directors shall contract yearly for an independent audit of
all financial activity for each fiscal year of the Association. The
Secretary-Treasurer shall propose a budget to be adopted by the Board of
Directors at their meeting during the annual membership conference. The Board
of Directors may amend the budget at any regularly called Board meeting with a
3/4 vote of those present and voting.
ARTICLE
Section A. NOMINATIONS: The
Election Committee shall accept the names of any Active Member as a candidate
for Officer or Director in the 30 day period preceding the Annual Conference.
The Election Committee, prior to the day on which the election is to be
conducted, may attempt to obtain additional candidates that are qualified under
the By-Laws for each position on the ballot, excepting Secretary-Treasurer. The
Election Committee shall prepare ballots for each position, with the names of
all qualified candidates in alphabetical order, allowing spaces for nominations
from the floor.
Section B. ELECTIONS: During
the business session of the Annual Conference the President shall conduct an
election. The President shall call for nominations in the order of
President-Elect, Vice-President External, Vice-President Internal,
Secretary-Treasurer and Director. The nominations of the Election Committee
shall be presented before hearing nominations from the floor. Any Active Member
of the Association, who is in attendance at the Annual Conference, may make
nominations from the floor. After the close of nominations a ballot shall be
distributed. Completed ballots shall be received and counted by the Election
Committee. The President shall announce the results of one office before
receiving nominations for the next office.
Section C. TERM OF OFFICE:
The persons elected officers at the Annual Conference shall hold office for a
term of one year and directors shall hold office for a term of two years from
the date of their elections and until their successors are dully elected and
qualified. No elected officer or member of the Board of Directors except the
President and Secretary-Treasurer may succeed himself/herself more than once.
Section D. OFFICERS OF BOARD OF DIRECTORS: The duly elected officers of the Association shall
act as officers of the Board of Directors.
ARTICLE IV
Section A. THE PRESIDENT: Except
when necessarily absent, the President shall preside at all meetings of the
Association, and shall conduct the proceedings according to Roberts Rules of
Order. All authority not otherwise vested shall be executed by the President.
He/She shall have the power to appoint all committees not otherwise selected.
He/She shall announce his/her appointments as committee chairman and two
committee members at the business session of the Annual Conference preceding
his/her year in office. He/She shall use all reasonable action to promote and
advance the objects for which this Association was formed. At the annual
meeting or during his/her tenure he/she may submit such recommendations for the
future welfare of the Association as he/she shall deem wise and proper, and
such recommendations shall be referred to the proper committee, without debate.
He/She shall perform such other duties as shall be required from time to time
by vote of the Association or Board of Directors.
Section B. PRESIDENT-ELECT:
In case of death, resignation, retiring from office or inability to act of the
President, the President-Elect shall have the powers, and perform all duties of
the President. The President-Elect shall automatically assume the office of
President at the time the other officers are duly elected and qualified. He/She
shall select all his committee chairmen and two committee members, so that
he/she may announce their appointment at the business session of the Annual
Conference preceding his/her year in office. He/She shall be responsible for
the conduct of the Election and Program Committees.
Section C. VICE-PRESIDENT EXTERNAL: The Vice-President External is responsible for the Regional
Coordinating Committee, Legislative Committee, Education Committee, Public
Information Committee and Site Committee.
Section D. VICE-PRESIDENT INTERNAL: The Vice-President Internal is responsible for the By-Laws Committee,
Membership Committee, Resolutions Committee and Historical Committee.
Section E. SECRETARY-TREASURER:
The Secretary-Treasurer shall attend all meetings of the Association, shall
keep a record of the proceedings and acts done at such meetings, shall be
Secretary of the Board of Directors, shall attend the meetings thereof, and
keep an accurate record of all official acts of that body in books to be
provided for such purpose except when otherwise directed by a vote of the
Association, or the Board of Directors. The Secretary-Treasurer shall have and
keep all books of records, and other papers, documents, and files belonging to the
Association, shall collect all moneys due to this Association, shall maintain a
register of all members and Committee Chairmen, and shall duly receipt for the
same and deposit such funds in a proper depository in the name and to the
credit of the Association. The Secretary-Treasurer shall maintain a record of
all financial activities and transactions subject to the guidelines,
supervision and direction of the Board of Directors, shall provide access to
the records of the Association at all times to the President, Board of
Directors or an auditor contracted by the Board of Directors and shall submit
statements upon request of the President or the Board of Directors. The
Secretary-Treasurer shall be responsible for notifying members of meetings,
committee appointments, and other proceedings upon request of the President,
Board of Directors, Committee Chairmen, or as required by these By-Laws.
In
case of a vacancy in the Office of Secretary-Treasurer of the Association, such
vacancy shall be immediately filled by the Board of Directors and the person
appointed Secretary-Treasurer shall qualify for such office as quickly as
possible. The duties of the Secretary-Treasurer, with the exception of those
enumerated below, may be delegated by the Board of Directors to a paid employee
or contractor (called "employee"). The salary of the employee shall
be set by the Board of Directors and in addition thereto, shall be allowed all
traveling, hotel, food, clerical and other necessary expenses incidental to conferences,
correspondence with the membership, special meetings of the Association, Board
of Directors, committee and any other meeting which the employee attends in
behalf of the Association at the request of the President or Board of
Directors. The employee shall be bonded in an amount prescribed by the Board of
Directors. The employee shall sign all checks and they shall be counter-signed
by the Secretary-Treasurer. The premium for the bond required of the employee
shall be paid by the Association. The Secretary-Treasurer may not delegate the
verification of invoices against the approved budget and Board of Directors
Meeting minutes, the counter-signing of all checks with the employee or
President and shall turn over all files, records, moneys and properties of the Association
to any successor in office as requested by the President or Board of Directors.
Section F. SUCCESSION: In
case of death, resignation, retiring from office or inability to act of the
President, the President-Elect shall fill the remainder of the term, and shall
have all powers and perform all duties of the President. In case of death,
resignation, retiring from office or inability to act of the President and
President-Elect, the remaining members of the Board of Directors will select
either of the Vice-Presidents to fill the remainder of the term of President,
and the President so elected shall have all powers and perform all duties of
the President. If the President-Elect fills the remainder of the terms of
President for a period less than nine months, he/she shall succeed to the
office of President as would otherwise have occurred for his/her normal term.
All other officers would be elected at the next Annual Conference according to
the By-Laws.
ARTICLE V
Section A. ANNUAL DUES: Dues
are based upon a calendar year, and are payable January 1. There are no dues
for Honorary or Life Members. The dues of Active, Associate and
Affiliate Members, shall be set by the Board of Directors of TACA and approved
by a vote of the members at a business meeting.
Section B. FUNDS OF THE ASSOCIATION: The funds of the Association shall be raised by annual dues from its
membership, together with excess moneys contributed by donors for holding
conferences or for other causes. Conference funds shall be controlled by the
Secretary-Treasurer and the Board of Directors. After all of the expenses of
the Annual Conference are paid, any excess moneys shall be turned over to the
Secretary-Treasurer or deposited to the funds for the Association. The funds of
the Association may be placed on time deposit or invested in bonds of the
United States Government by the Board of Directors, as said Board may deem
advisable.
ARTICLE VI
Section A. CONFERENCES: The
Association shall hold an Annual Conference at such time and place as may be
fixed by the Board of Directors. Said Board of Directors shall arrange to
select the date and place of Annual Conference three (3) years in advance, at
the first Directors meeting. Upon the selection being made the Directors shall
immediately notify the Secretary-Treasurer of the Association. Special
conferences may be called at any time or place by the Board of Directors upon
notice to the membership.
ARTICLE
Section A. COMMITTEES: The following
Committees shall function for the purposes of the organization with the
indicated minimum membership:
Regional Coordinating 13 By-Laws 7
Legislative 10 Elections 5
Education 5 Public Information 5
Membership 10 Site 5
Resolutions 5 Historical 5
Programs 5
Awards 9 Life Membership 10
Honorary Membership 10
Section B. COMMITTEE MEMBERSHIP:
An Active Member will be appointed as chairman for each committee by the
President at the business session of the annual conference preceding his/her
year in office. No member may serve as the chairman for more than four
consecutive years on the same committee, unless approved by the Board of
Directors. The prior year host must be a member of the Program Committee. The
President shall also appoint two members, at least one of whom must be an
Active Member, to each committee at the business session of the annual
conference preceding his/her year in office. Up to one-half of the minimum
committee membership may be appointed by the President. All committees must be
staffed and the membership distributed to all members by 90 days after the
annual conference. All members of a committee not selected by the President
shall be appointed by the committee chairman. The President shall appoint a new
chairman of a committee within 30 days if a vacancy occurs for any reason.
Section C. REGIONAL COORDINATING COMMITTEE: The counties of
Section D. LEGISLATIVE COMMITTEE: The Legislative Committee shall review pending legislation and/or
prepare legislation that could benefit the members of TACA. It should serve as
a liaison between the Texas Legislature and the TACA. The committee shall be responsible
for the preparation of a TACA Legislative Platform to be presented to the Board
for approval no later than the meeting of the Board held in November of each
even numbered year. This platform, upon
approval of the Board, will be presented as the official Legislative Platform
of TACA for the upcoming legislative session.
The committee should actively encourage TACA membership to be aware of
our legislative needs and to work with their individual legislative needs and
to work with their individual legislative representatives on those needs.
Section E. EDUCATION COMMITTEE:
The Education Committee shall further the knowledge of the members of TACA by
promoting and offering educational courses that are required for certification
of Tax Assessor-Collectors or otherwise beneficial to the members of TACA. A
subcommittee shall be headed by a member of the Education Committee to review
the V.G. Young Tax Assessor-Collector Manual and provide annual updates.
Section F. PUBLIC INFORMATION COMMITTEE: The Public Information Committee shall publish a
newsletter at least quarterly for the purpose of informing the members of TACA
of activities, changes in laws affecting tax administration and/or
disseminating other information as may be beneficial to the members of TACA.
The Public Information Committee shall prepare press releases when they are
desirable, or needed, to help publish information so that everyone can be aware
of
our activities and requirements.
Section G.
Section H. BY-
Section J. AWARDS COMMITTEE: This
committee shall be composed of nine members to include past recipients of The
Tax Assessor-Collector of the Year Award and such number of the regional
coordinators selected by the President, to insure the committee has nine
members. This committee will handle both The Tax Assessor-Collector of the Year
and The TACA Distinguished Service awards. The President will appoint a
committee chairperson from those designated to serve on this committee.
Section K. MEMBERSHIP COMMITTEE: The Membership Committee shall contact, at least once each year, any
non-participating or non-member Tax Assessor-Collector of each county to
encourage participation and membership in TACA. The Membership Committee shall
recommend and provide a document, plaque or some other form of recognition to
honor Tax Assessor-Collectors who have served 20 years, or more, and; have
contributed to the advancement of the Tax Assessor-Collector's Association of
Texas, and/or have served with honor in their capacity as Tax
Assessor-Collector. This honor will allow the Association to recognize those
individuals who have performed admirably while still in office. The Membership
Committee shall consist of no more than 10 members with representation from
each geographical area of the state.
Section L.
Section M. HONORARY MEMBERSHIP COMMITTEE: The Honorary Membership Committee shall recommend and
provide a document, plaque or some other form of recognition to honor those
individuals who have performed a notable service for the
Association
and the public, and have contributed to the advancement of the Tax
Assessor-Collector's Association of Texas, or the office of Tax
Assessor-Collector. This honor will allow the Association to recognize those
individuals who meet this criteria.
Section N. RESOLUTIONS COMMITTEE: The Resolutions Committee shall prepare such resolutions as may be
necessary to commend special friendship and outstanding service to TACA.
Section O. PROGRAMS COMMITTEE:
The Programs Committee shall work with the Board of Directors to assure that
quality programs are prepared for the annual membership meetings and for any
such meetings as may be scheduled for members of TACA.
Section P. HISTORICAL COMMITTEE:
The Historical Committee shall record the proceedings of all activities of TACA
in a manner so as to preserve the memories created by the fellowship of all who
attend those activities.
Section Q. ADVISORY COMMITTEE:
The Advisory Committee shall be composed of all past presidents that are
members of the TACA with the immediate past president serving as chairperson.
The Advisory Committee shall strengthen the professionalism and effectiveness
of the TACA through support and communications. The committee shall consider
and research areas which will affect the future and functions of TACA and its
membership.
ARTICLE VIII
AMENDMENTS: These By-Laws may
be amended, altered or repealed by a majority vote of those present at any
general membership meeting of TACA. The Secretary shall notify the members of
any change in the same manner as provided by Article VI of the TACA
Constitution.
ARTICLE IX
Section A. All business
meetings of this association shall be conducted according to Roberts Rules of
Order.
Section B. A special business
meeting may be called, with at least 7-day notice, at any time by the President
of the Association and/or by a majority of the Board of Directors.
Section C. A quorum of two thirds
of voting members present is required to conduct the business of the
Association.
ORDER OF PROMULGATION
This
is to certify that the foregoing Constitution and Code of By-Laws of the Tax
Assessor-Collectors Association of Texas was constitutionally and legally
approved and adopted at its Annual Conference held in the City of Midland,
Texas, on the nineteenth day of May, A.D., 1986 and became effective and in
full force on said day and date.
This
is further to certify that the Constitution and Code of By-Laws of the Tax
Assessor-Collectors Association of Texas was amended at its Thirty-third Annual
Conference held in the city of Houston, Texas on the eighteenth of May, A.D.,
1987, was as well as its Thirty-sixth Annual Conference held in the City of El
Paso, Texas on the eighth day of May, A.D., 1990.
The
above Constitution and Code of By-Laws were further amended and approved as
printed June, 1991.
The
above Constitution and Code of By-Laws were further amended and approved as
printed June, 1993.
The
above Constitution and Code of By-Laws were further amended and approved as
printed June, 1995.
The
above Constitution and Code of By-Laws were further amended and approved as
printed June, 1997.
The
above Constitution and Code of By-Laws were further amended and approved as
printed November, 1999.
The
above Constitution and Code of By-Laws were further amended and approved as
printed June, 2000.
The
above Constitution and Code of By-Laws were further amended and approved as
printed June, 2001.
The
above Constitution and Code of By-Laws were further amended and approved as
printed June, 2002.
The
above Constitution and Code of By-Laws
were further amended and approved as printed in Nov., 2003.
The
above Constitution and Code of By-laws
were further amended and approved as printed in May, 2004
IN
TESTIMONY WHEREOF, witness my hand, In August, 2004.
Bill
Shanklin
Secretary-Treasurer
The Tax
Assessor-Collectors
Association
of