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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