Maine Municipal Tax Collectors and Treasurers Association

By Laws

Adopted May 2003 Proposed Changes for May 2004

 

ARTICLE I.

 

Section 1.   The name of the Organization is the "Maine Municipal Tax Collectors and Treasurers Association, Inc."

 

ARTICLE II.   PURPOSE

 

Section 1.   This Association shall be dedicated to the purposes of strengthening the quality of municipal finance administration, improving the uniformity of methods of tax collections, improving the education and training of appointed and elected tax collectors and treasurers and their assistants, and creating a greater public awareness of the benefits of good municipal financial and tax administration.

 

ARTICLE III.   AFFILIATION

 

Section 1.   This organization shall be and hereby is affiliated with the "Maine Municipal Association," Local Government Center, Community Drive, Augusta, Maine.

 

ARTICLE IV.   MEMBERSHIP

 

Section 1.   Membership shall consist of regular, associate, business or lifetime members.

 

Section 2.   Regular membership shall be open to any city, town or plantation tax collector or treasurer, elected or appointed, in the State of Maine.  Membership shall include all tax collectors, treasurers, and their deputies or assistants, whose current dues are paid.  The term treasurer shall include finance administrators and finance directors and (or) officers.

 

Section 3.   Associate membership shall be open to any former tax collector or treasurer of any municipality in the State of Maine who has held active membership in this Association.  Any quasi-governmental employee, state official or other municipal or state employee working in the finance field may also become an associate member.  Such associate membership shall expire unless annually renewed by the payment of annual dues.

 

Section 4   Business membership shall be open to any individual employed by a business or for profit organization.  Such business membership shall expire unless annually renewed by the payment of annual dues.

 

Section 5.   Lifetime membership shall be open to any retired tax collector or treasurer of any municipality in the State of Maine who has held an active membership in MMTCTA for the past five years and approved by the MMTCTA Executive Board.

 

ARTICLE V.   DUES

 

Section 1.   The annual dues of Regular members of this organization shall $15.00 (fifteen dollars).  The annual dues of associate members of this organization shall be $15.00 (fifteen dollars).  The annual dues of business members shall be $25.00 (twenty-five dollars).   No dues shall be assessed to  lifetime members.  Total amount of dues shall be payable on or before  January 1st of each fiscal year.

 

Section 2.   Any member with dues in arrears for a period of 60 days shall automatically cease to be an active member.

 

ARTICLE VI.   OFFICERS

 

Section 1.   The Officers of the Association shall be the President, 1st Vice President, 2nd Vice President, Secretary and Treasurer, each of whom shall be elected at the annual meeting and hold office for one year; provided, however, the office of the 2nd Vice President, Secretary and Treasurer shall be held by the same person.  During any absence, disability, or upon the resignation of the President, the Vice President shall immediately become Acting President until a President shall be elected at the annual meeting.  The Board of Directors shall be six Directors, two of who shall be elected each year and all of whom must hold an elective or appointive position in a Maine municipality.  At least two Directors shall be from a municipality with a population of less than 5,000 people.

 

Section 2.   The Directors shall be elected to three (3) year terms save that in 1980 two (2) Directors shall be elected to one (1) year terms, two (2) Directors to two (2) year terms, and two (2) Directors to three (3) year terms.

 

ARTICLE VII.   DUTIES AND FUNCTIONS

 

Section 1.   The President, 1st Vice President and Directors shall perform the usual duties attendant upon their respective offices.

 

Section 2.   The Secretary/Treasurer shall approve all funds received and disbursed by the MMA Representative on behalf of the Association.  The MMA will maintain the Association's banking account and provide monthly financial reports for review by the Secretary/Treasurer and the Executive Committee.  The MMA Representative will maintain a listing of all members of the Association and issue membership cards upon payment of dues.

 

ARTICLE VIII.   GOVERNMENT

 

Section 1.   The government of this association shall be vested in the Executive Committee.

 

Section 2.   The Executive Committee shall have the control and management of the Association and shall hold and manage all property of the Association.

 

Section 3.   The Executive Committee shall consist of the officers of President, 1st Vice President, 2nd Vice President, and six Directors, together with the two most recent past Presidents.  The President of the Association shall be the presiding officer of the Executive Committee.

 

Section 4.   A vacancy on the Executive Committee shall be created upon death, resignation or absence from three (3) consecutive meetings.  A vacancy on the Executive Committee shall be filled by vote of the Executive Committee.  Such appointee to serve until the next regular election.

 

Section 5.   The Executive Committee shall have the power to appoint such other standing or special committees from time to time as may be deemed necessary for the proper conduct of the affairs of the Association.

 

             No committee of the Association shall be authorized to create any financial liability unless it first shall have been approved as to its purpose and amount by the Executive Committee.

 

ARTICLE IX.   EXECUTIVE COMMITTEE MEETINGS

 

Section 1.   Executive Committee shall meet at any time upon the call of the President.

 

Section 2.   Meetings may be called by three (3) members of the Executive Committee.

 

Section 3.   Five (5) members of the Executive Committee shall constitute a quorum necessary for the discharge of business.

 

Section 4.   The members of the Executive Committee may vote either in person or by mail upon any issue submitted to the Committee; provided that all votes be recorded with the Secretary/Treasurer within ten (10) days from the time the issue is submitted to the Executive Committee.

 

ARTICLE X.   ASSOCIATION MEETINGS

 

Section 1.   There shall be an Annual Association Meeting and such other business meetings, and at such times and places as may be designated by the Executive Committee provided that unless otherwise designated, the Annual Association Meeting shall coincide with the Tax Collectors’ and Treasurers’ School(s) Annual Conference.

 

Section 2.   Twenty-five (25) voting members shall constitute a quorum for the Association.

 

Section 3.   All members may be heard in debate but only those who are active members of the Association shall be entitled to vote.

 

ARTICLE XI.   RULES OF ORDER

 

Section 1.   Roberts Rules of Order shall govern the proceedings of all meetings of the Association and its constituent parts except as provided in these By-Laws.

 

ARTICLE XII.   DISPOSITION OF ASSETS UPON DISSOLUTION

 

Section 1.   Notwithstanding any other provisions of these articles, the organization is organized exclusively for one or more of the purposes as specified in Section 501(c) (6) of the Internal Revenue Code of 1986, and shall not carry on any activities not permitted to be carried on by an organization exempt from Federal income tax under IRC 501(c) (6) or corresponding provisions of any subsequent tax laws.

 

Section 2.   No part of the net earnings of the organization shall insure to the benefit of any member, trustee, director, officer of the organization, or any private individual (except that reasonable compensation may be paid for services rendered to or for the organization), and no member, trustee, officer of the organization or any private individual shall be entitled to share in the distribution of any of the organization's assets on dissolution of the organization.

 

Section 3.   No substantial part of the activities of the organization shall be carrying on propaganda, or otherwise attempting to influence legislation (except as otherwise provided by IRC 501(h)) or participating in, or intervening in (including the publication or distribution of statements), any political campaign on behalf of or in opposition to any candidates for public office.

 

Section 4.   In the event of dissolution, all of the remaining assets and property of the organization shall after payment of necessary expenses thereof be distributed to such organizations as shall qualify under section 501(c)(3) of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent Federal tax laws, or to the Federal government or State or local government for a public purpose, subject tot he  to the approval of a Justice of the Supreme Court of the State of Maine.

 

Section 5.   In any taxable year in which the organization is a private foundation as described in IRC 509(a), the organization shall distribute its income for said period at such time and manner as not to subject it to tax under IRC 4942, and the organization shall not (a) engage in any act of self-dealing as defined in IRC 4941(d), (b) retain any excess business holdings as defined in IRC 4943(c), (c) make any investments in such a manner as to subject the organization to tax under IRC 4944, or (d) make any taxable expenditures as defined in IRC 4945(d) or corresponding provisions of any subsequent Federal tax laws.

 

ARTICLE XIII.   AMENDMENTS

 

Section 1.   The By-Laws may be amended by a two-thirds vote of the members present at any general or special meeting, provided written notice of the proposed action has been given each member at his last known address at least thirty (30) days prior thereto.  All amendments become effective immediately upon passage.