WHEREAS, The Commissioners of the Revenue for each of the counties and cities in the State of Virginia, desire to associate themselves to promote the general welfare of the State of Virginia.
NOW, THEREFORE, Be it resolved by the undersigned Commissioners of the Revenue, in meeting duly assembled in the City of Richmond, Virginia, on the 18th day of November, 1937, that the constitution of said association shall be as follows and as amended 2004:
COMMISSIONERS OF THE REVENUE
ASSOCIATION OF VIRGINIA
The name of the association shall be: “Commissioners of the Revenue Association of Virginia.”
The objects and purposes of this association shall be to promote a mutual understanding of the various responsibilities of the Commissioners of the Revenue in the administration of the revenue laws throughout the state:
To study the tax system of the state and make constructive recommendations to all proper authorities for such changes in the tax laws as will promote the best interests of the taxpayers, the localities and the state;
To promote professional cooperation of the Commissioners of the Revenue with all state agencies and other Constitutional Officers;
To unite with all state and local officials in the constant effort to promote the general welfare of the Commonwealth of Virginia and its political subdivisions.
Every Commissioner of the Revenue shall be eligible for membership in the association so long as he/she remains in office.
There shall be an annual meeting of the association at such time and place as may be prescribed in the bylaws of the association.
Special meetings of the association may be called as prescribed in the bylaws of the association.
The officers of the association shall be a President, five Vice-Presidents, a Secretary and a Treasurer, who shall be elected in such a manner and shall have such duties as may be prescribed in the bylaws of the association.
There shall be annual membership dues as provided for in the bylaws of the association.
The Association shall conduct business in accordance with Robert’s Rules of Order, 1915, as revised, by the General Henry M. Robert.
This Constitution may be amended by an affirmative vote of two thirds of the members present and voting at any annual meeting or any special meeting called for the purpose.
COMMISSIONERS OF THE REVENUE
ASSOCIATION OF VIRGINIA
1. Duly elected or appointed Commissioners of the Revenue shall be eligible for membership in the Association so long as he/she remains in office.
2. Directors of finance or any other officer of any county or city, if such officer performs any or all of the duties of the commissioner of the revenue, shall be eligible for membership in the association and may be assigned such duties as they wish to accept, but may not hold office.
3. A Commissioner of the Revenue may testify before the General Assembly representing him/herself or the locality he/she represents anytime he/she desires; however, a Commissioner shall not indicate representation of the Association before the General Assembly unless directed to do so by the Legislative Committee, Executive Board, or a quorum of the full membership has been solicited. This excludes the President and/or Vice-president designated by the President.
4. Associate membership shall be offered to former Commissioners of the Revenue, as defined in the bylaws, and Deputy Commissioners of the Revenue. They may attend meetings, but may not make motions, vote or hold office. Former Commissioners of the Revenue shall mean a Commissioner of the Revenue who has voluntarily chosen not to stand for re-election.
5. No Commissioner of the Revenue shall be a member in good standing if his/her dues are delinquent.
1. There shall be an annual meeting of the association held at such time and in such place as may be determined by the First Vice President.
2. A special meeting of the association may be called by the President, or by majority vote of the Executive Board, to be held at such time and place as determined by the President or Executive Board, whichever is calling such meeting.
3. At least ten days written notice prior to each regular called or special meeting of the association shall be given to each member.
4. There shall be no representation by proxy.
5. One-third of the Commissioners of the Revenue in good standing shall constitute a quorum: but if at any meeting there be less than a quorum present, a majority of those present may adjourn the meeting from time to time.
Officers and Executive Board
1. At each annual meeting there shall be elected by the Association, a President , a First Vice President, a Second Vice President, a Third Vice President, a Fourth Vice President, and a Fifth Vice President, a Secretary and a Treasurer, all of whom shall, in addition to the Immediate past President and geographical District Chairs, constitute the Executive Board. The Immediate Past President and Chairs of the geographical districts of the Commissioners of the Revenue Association shall serve on the board as ex-officio members. Each Executive Officer and ex-officio member is eligible to vote.
2. The office of Secretary and the office of Treasurer may be filled by the same person.
3. All of the above officers shall hold office for one year or until their successors are elected. All officers shall serve without compensation, however, the Executive Board may elect to pay an honorarium to the Secretary-Treasurer and President and may choose to reimburse any member for expenses incurred while acting on behalf of the Association.
4. Any vacancy in the office of President shall be filled temporarily by the First Vice-President. The First Vice-President shall, within thirty days of such event, call a special meeting of the Executive Board for the express purpose of selecting a successor to the President.
A vacancy in any other office shall be cause for the President to call a special meeting of the Executive Board, within thirty days of such event, for the express purpose of appointing a successor to the vacant office.
5. The Nominating Committee shall be comprised of the five (5) immediate past presidents of the Commissioners of the Revenue Association of Virginia who are still current members of the Association. The most senior past president will serve as chairman. They will present a slate of officers at the Commissioners of the Revenue Annual business meeting.
6. The Executive Board, or its appointee, shall meet with the State Tax Commissioner at least once in each year. The Executive Board, or its appointee, shall make such recommendations to the association and to any meeting of the General Assembly of Virginia, regarding changes to the tax laws of the state that may be in the best interests of Virginia and her citizens. The Executive Board, or its appointee, shall report to the association during its annual meeting all changes that it recommends to be made in the tax laws of Virginia.
7. The Executive Board shall encourage the members of the association to submit directly to it all suggestions for changes in the laws that may be desired by the individual members of the association and that are thought to be for the best interest of the state and its political subdivisions.
8. There shall be an annual meeting of the Executive Board and the Legislative Committee of the Association, to be held immediately preceding the annual meeting of the association and at the same place at which said meeting of the association is to be held. The President may call additional meetings of the Association, the Executive Board and the Legislative Committee as he/she deems necessary to conduct the business of the Association.
Duties of The President
1. The President shall preside over all meetings of the association and at all meetings of the Executive Board. The President shall, in addition to all other duties, act as spokesperson for the Association.
2. The President shall be an ex-officio member of all committees of the Association and shall be notified of the meetings of such committees.
3. The President shall annually appoint a Chairperson, a Co-Chairperson and a committee consisting of not less than five members of the association, which committee shall act as the Legislative Committee, and shall perform such duties as may be assigned to it by the president.
4. The President may appoint such other committees as he/she deems necessary and in the best interests of the association and shall appoint such other committees as may be directed by the association in any annual or special meeting of the association.
5. The President shall appoint not more than two (2) persons to serve on a standing “Certification Committee” for the term of one (1) year; and two (2) members to be elected by the Association at it’s annual meeting to serve a term of two (2) years and three (3) years respectively, which committee shall perform all duties and educational requirements in relation to the Commissioner’s and Deputy’s Certification Program.
6. The President shall order an audit of all books of the Association prior to the appointment of a new Treasurer.
Duties of Vice Presidents
1. Each Vice President shall have such powers and shall perform such duties as may be assigned to him/her by the association at any meeting thereof and as may be assigned to him/her by the president.
2. In the absence of the President at any meeting of the association or of the Executive Board, the First Vice President shall preside and perform the duties of the President at such meeting, then the Second Vice President shall so act and if he/she also be absent, the Third Vice President shall so act and if he/she be absent the Fourth Vice President shall so act an if he/she be absent the Fifth Vice President shall so act.
Duties of The Secretary
1. The Secretary shall keep the minutes of all meetings of the association and of any combined meeting with the Executive Board. He/she shall attend to the appropriate notification with respect to the meetings of the Association, of the Executive Board and of the committees appointed on behalf of the association, if directed by the committee chairman. He/she shall attend to all correspondence as directed by the president, the association, or its Executive Board.
Duties of The Treasurer
1. The Treasurer shall have custody of all the funds of the association which may come into his/her hands. He/she shall deposit, to the credit of the association, all moneys belonging to the association in a bank designated by the Executive Board. All such moneys shall be subject to withdrawal by checks drawn in the name of the association, signed by the Treasurer or the President. He/she shall keep regular books of account and render an annual statement to the association.
2. The Treasurer shall mail out notices of all dues and collect the same. He/she shall perform all other duties incident to his/her office or that may be directed by the president or the Executive Board. He/she shall make financial reports to the Audit Committee Chairman for the purpose of a financial audit.
1. These bylaws may be amended at any annual meeting of the Association, or at any special meeting of the association called for the purpose, by a vote of the majority of the duly qualified members in attendance at any meeting of the Association provided proper notice of said meeting has been given.
1. The annual dues for each Commissioner of the Revenue and each non-elected officer performing the duties of the Commissioner of the Revenue shall be determined by the population of each respective jurisdiction as follows:
1 – 10,000 $210.00
10,001 – 20,000 225.00
20,001 – 40,000 240.00
40,001 – 70,000 260.00
70,001 – 100,000 275.00
100,001 – 175,000 290.00
175,001 – 250,000 305.00
250,001 – & UP 325.00
2. Associate members such as former Commissioners of the Revenue and Deputy Commissioners of the Revenue shall pay annual dues of $25.00.
3. The annual dues shall be payable to the Treasurer of the association on or before the first day of September in each year, which dues shall be for the then current calendar year.
Sam T. Barfield Award for Excellence Award
At the annual association meeting, the Executive Board may award the Sam T. Barfield Award for Excellence.
The recipient of the award shall be a Commissioner of the Revenue who meets one or more of the three requirements listed below:
- Has demonstrated an achievement or excellence during the current year that could enhance the operations of other Commissioners’ offices.
- Has unselfishly given their time by working on behalf of the Association.
- Has contributed to the professionalism of the Association over a long period of time.
Margaret Ann Anderson Outstanding Deputy Commissioner Award
At the annual association meeting, the Executive Board may award the Margaret Ann Anderson Outstanding Deputy Commissioner Award
The recipient of the award shall be a Deputy Commissioner of the Revenue who meets one or more of the three requirements listed below:
- Has demonstrated an achievement or excellence during the current year that enhanced the operations of their local Commissioner’s office.
- Has unselfishly given their time by working on behalf of the Association.
- Has contributed to the professionalism of their office and of the Association over a long period of time.
The Executive Board shall notify all Commissioners by June 1 of each year and solicit nominations from individual Commissioners for the Sam T. Barfield Award for Excellence and the Margaret Ann Anderson Outstanding Deputy Commissioner Award. All nominations shall be submitted prior to July 1.
The Executive Board shall meet in person no later than thirty days prior to the annual conference to review all nominations for each award and cast their vote by secret ballot. Any member of the Executive Board nominated for the award shall be excluded from reviewing all nominations, deliberations of the nominations and casting a ballot. Ballots shall be prepared by the Secretary and nominees shall be listed in alphabetical order. In addition to those nominated, the ballot shall also include “No Award To Be Presented This Year”. This requirement is to ensure the Award is presented only to those who have achieved the highest standards of each award.
A nominee or “No Award To Be Presented This Year” must receive a vote total of over 50% of the total vote to be declared the winner. If there is no winner after the first ballot, the person receiving the least votes will be dropped and a new ballot will be prepared for the each of the next rounds of voting until a nominee receives over 50% of the vote. Votes will be cast by secret ballot. The First Vice-President and Secretary will serve as vote counters. The President shall announce if any name on the ballot has received more than 50% of the total vote after each round of balloting. When a name on the ballot receives more than 50% of the vote, the President, without revealing the name, will announce that a nominee has been selected. The President shall direct the appropriate plaques to be prepared.
The results of the elections shall remain confidential until the award is presented at the annual conference.
Bylaws amended 10/28/2008, 9/29/2009, 9/13/2011, 9/23/2013. 9/24/2015