MAAO
Code of Ethics
PREAMBLE
The functions of the assessing officer and other members of the M.A.A.O.
are professional in character. The purpose of the Code of Ethics
is twofold. Its primary purpose is to establish clear, precise, ethical
and professional guidelines for the assessing officer and other members
of the Massachusetts Association of Assessing Officers (MAAO) who
earnestly seek to discharge their duty to the public and their profession.
Its secondary purpose is to provide minimum standards by which to
judge M.A.A.O.
members whose conduct is in question. Each member of the M.A.A.O.
agrees that he or she will:
1. FAITH AND ALLEGIANCE
Give full faith and allegiance to such oaths of office as the member
may take, obey all applicable laws and regulations and apply the
law to all individuals alike as may be required of the member in
his or her employment.
2. PERFORMANCE
Perform all appraisal/assessment duties in a manner consistent with
statutory requirements without advocacy for, or accommodation of,
any particular interests. Be factual, objective, unbiased, and honest
in all conclusions.
3. CONFIDENTIAL INFORMATION
Treat as confidential all information obtained in any official capacity
by the member concerning persons or their property, permitting and
making only those uses of such information that are authorized by
law, such as the exchange of factual information concerning persons
or their property, for the sole purpose of assisting in the assessment of
property legally subject to taxation.
4. CONDUCT
Conduct all duties and activities in a manner that will reflect credit
upon themselves and their profession.
5. APPEARANCE OF IMPROPRIETY
Use caution to avoid the appearance of impropriety, even though,
in fact, no impropriety exists or is intended.
6. REPRESENTATION OF QUALIFICATIONS
Use no M.A.A.O. professional designation unless duly authorized to
do so by the association and claim no qualifications in reports,
testimony or elsewhere, which are not factual or which may by subject
to erroneous interpretation.
7. RECOGNITION
Give full credit to the source of any materials quoted or cited in
writings and speeches.
8. PROHIBITED ASSIGNMENTS
Accept no fee appraisal or other assignment in which the member has
an unrevealed personal interest or bias or which cannot be completed
without placing the member's personal integrity or that of the assessing
profession in jeopardy.
9. COMPENSATION
Accept no specific assessment or appraisal engagement for which the
amount of the member's compensation is contingent upon reporting
a predetermined value or upon the amount of the value estimate; or
upon reporting a predetermined opinion, conclusion or recommendation;
or upon the amount of the tax reduction obtained by a client using the
member's services; or upon any other result, value or subsequent
transaction that might impair the member's objectivity and professionalism
in rendering an opinion based on actual property values.
10. ADVERTISING AND/OR SOLICITATION
Use no advertising or promotion to solicit appraisals or assessment-related assignments
that are not totally accurate and truthful and avoid using misleading
claims or promises of relief that could lead to loss of confidence
in appraisal or assessment professionals by the public.
11. REPORTING UN-ETHICAL PRACTICES
Report to M.A.A.O. any un-ethical practices or other actions by M.A.A.O. members
that could reflect discredit upon M.A.A.O. or upon the appraisal
or assessment profession.
12. M.A.A.O. AND ITS OFFICERS
Co-operate with the Executive Board and Ethics Committee in all matters
related to the enforcement of this code.
13. NOTICE OF POSITION
Any assessor acting in a private capacity, who is scheduled to appear
or submit written testimony or a report, on a subject matter before
any assessing jurisdiction, will give advanced written notice to
such jurisdiction, that he/she is an official and/or employee of
the assessing office of a particular city or town.
14. UNWARRANTED PRIVILEGES
That no member shall use his/her official position to secure unwarranted privileges
for him/herself, family, business associates, or any other person
wherein said member benefits directly or indirectly.
15. REFRAIN FROM PARTICIPATION
If an assessor, or an assessing department employee, finds that in
his/her own assessing district, a matter arises in which he/she or
their family have a financial interest, they must advise the Board
of Assessors and refrain from any participation in the matter.
16. CONFORM
Conform in all respects to this Code of Ethics and the Constitution
of the M.A.A.O. as the same may be amended from time to time.
Adopted:
10/8/02
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here for printable version of MAAO Code of Ethics.
MAAO
Ethics Committee Rules and Procedures
I. Establishment
of the Ethics Committee – Composition – Organization
A. There shall
be a standing committee within the organizational structure of
the Massachusetts Association of Assessing Officers known as the
Ethics Committee.
B. The committee shall consist of a chairman and four other committee
members, all of whom shall be regular members of M.A.A.O. in good
standing. All members shall be appointed by the executive board for
a one year term. At least one member shall be re-appointed each year
to maintain continuity.
C. All committee decisions shall be reached by majority vote of the
committee.
II.
Responsibility and Authority
A. The committee
shall receive and investigate all complaints referred to the association
concerning alleged violations of the M.A.A.O. By-Laws and Code
of Ethics. The committee shall have the authority and responsibility
for issuing letters of charge, conducting hearings, and carrying
out appropriate disciplinary action.
III.
Meetings
A. The committee
shall meet on the call of the chairman or a petition of a majority
of the committee members. A majority of the members shall constitute
a quorum.
B. The Ethics Committee shall go into executive session for the purpose
of discussing any alleged conduct by any member, which could be considered
an alleged ethical violation.
IV.
Confidentiality
A. All matters
concerning alleged ethical violations shall be accorded the utmost
confidentiality by the Ethics Committee and all other persons who
may be privy to any proceedings concerning alleged ethical violations.
V. Complaints
A. All complaints
must be in writing on an approved form and signed by the complainant.
Complaints may be received from any source including non-members.
Complaints should be sent to the president of the association and
referred to the chairman of the committee who will forward a copy
to the respondent requesting a written reply.
B. If, upon investigation, which shall include the respondents reply
in writing, the committee determines that a complaint has merit,
the chairman shall issue a letter of charge to the respondent.
C. If the committee determines that the complaint is without merit,
the complainant and the respondent shall be so notified in writing
by the chairman of the committee.
VI.
Letter of Charge
A. A letter shall
be sent to the respondent stating the charges and requesting a
meeting in order to give the individual the opportunity to respond
to the charges.
VII.
Hearings
A. Within thirty
days of the issuance of a letter of charge, the chairman shall
schedule a hearing with the respondent. The committee may issue
summons to the complainant and any member of the Association that
it feels may contribute to its decision.
B. This hearing will be for the purpose of allowing the complainant
to offer proof of his allegations and to allow the respondent to
answer the alleged violations.
C. Proceedings of the hearing shall be tape-recorded.
D. At the conclusion of the hearing the committee shall review the
charges, the respondent’s reply and all evidence and testimony presented
and within 30 days from the conclusion of the hearing shall issue
its decision to either (a) acquit, (b) reprimand, (c) suspend, or
(d) expel. The chairman shall mail copies of the decision to the
complainant and the respondent by certified mail. The decision shall
include notice that the complainant and the respondent have thirty
(30) days to appeal to the Executive Board. The decision shall also
advise the respondent that discipline, if any, will be imposed after
the appeal process has expired.
E. A copy of the decision shall be mailed to the President of M.A.A.O.
VIII.
Appeal to the Executive Board
A. Appeal may
be made to the Executive Board within thirty days of receipt of
the committee’s decision.
B. The purpose of the appeal is to review the decision of the Ethics
Committee to ensure that the decision of the Ethics Committee complied
with all pertinent rules and regulations and that it’s decision is
supported by substantial evidence.
C. The appeal shall be in writing and shall be mailed to the president
of the association. The appeal shall contain a succinct statement
of the alleged errors and reasons why the decision of the Ethics
Committee is claimed to be incorrect. The president will mail copies
of the appeal to each member of the Ethics Committee.
D. If any member of the Executive Board is directly involved in matters
of the complaint, he or she shall be disqualified from hearing the
appeal. A replacement, who shall be a regular member of the association,
may be named by the president.
E. The Executive Board shall meet as soon as is practical to hear
the appeal. The chairman of the Ethics Committee shall attend the
hearing to present and defend its decision but shall not participate
in any vote of the E-Board. Notice of the scheduled hearing shall
be sent to the respondent and complainant at least twenty (20) days
prior to the hearing date.
F. At the conclusion of the hearing the Executive Board shall vote,
in executive session, to affirm, reject or modify the decision of
the Ethics Committee. Notice of the decision shall be mailed to the
respondent or the complainant by certified mail within twenty days
of the decision, and members of the Ethics Committee shall be notified
by regular mail.
G. All decisions of the Executive Board shall be the final action
on the matter by M.A.A.O.
IX. Disciplinary
Action
A. For purposes
of these rules, the words reprimand, suspend and expel shall have
the following meanings:
(1) Reprimand
– A personal and confidential letter will be sent to the respondent
by the chairman of the Ethics Committee expressing disapproval
or concern with his or her conduct. The letter will be kept on
file with the chairman of the committee for the period of one year.
If no other action is taken during the year, the record will be
destroyed. The respondent will retain all rights and privileges
of membership during this year.
(2) Suspend – The respondent shall be denied the right to vote, serve
on any M.A.A.O. committees, participate as an instructor or speaker
in any M.A.A.O. programs, or publicly represent M.A.A.O. in any manner
for a period of not more than one year. The respondent will retain
all other rights and privileges of membership during this time.
(3) Expel – The respondent shall have all rights and privileges of
membership revoked as well as those restrictions mentioned in paragraph
2 of “A”, section IX, “Disciplinary Action”. After a period of five
years, the expelled member may re-apply for membership subject to
approval by the Executive Board.
X. Self-executing
Provisions for Membership Suspension or Expulsion
If any member
of M.A.A.O. is indicted under any statutorily authorized legal
proceeding for a felony or for an alleged crime of office which
reflects on his or her professional or ethical conduct as set forth
in the Code of Ethics, the president of M.A.A.O. shall direct a
letter to be sent to the indicted person:
(1) Advising
the member that he or she may wish to withdraw from M.A.A.O. activities
during the period of indictment.
(2) Advising
the member that he or she has the right to request a hearing under
the rules and procedures of the Ethics Committee and show why his
or her membership should not be suspended.
(3) Advising
the member that if he or she does not indicate his or her intention
to withdraw from M.A.A.O. activities or request a hearing within
twenty (20) days of the mailing of that letter, his or her M.A.A.O.
membership shall automatically be suspended.
Automatic suspension
shall take place as outlined above where neither a notice of intention
to withdraw from M.A.A.O. activities nor a request for a hearing
has been received within twenty (20) days.
Where any member
has been convicted of a felony or a crime of office which reflects
on his or her professional or ethical conduct as outlined in the
Code of Ethics, that member shall be automatically expelled from
M.A.A.O. membership.
M.A.A.O.
Code of Ethics Complaint Form
Complaint must
be sent to the current President of the Massachusetts Association
of Assessing Officers
Complainant (person
making charge)
Name:________________________________________________
Address:______________________________________________
______________________________________________
Telephone:____________________________________________
Respondent (person
against whom charge is made)
Name:________________________________________________
Address:______________________________________________
______________________________________________
Telephone:____________________________________________
Statement of
alleged violation (plain & concise, include paragraph number
of guideline)
Include any other information deemed relevant on separate sheet(s).
Signature of
Complainant
______________________________
Click
here for printable version of Ethics Committee Rules, Procedures,
and Complaint Form.
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