Constitution

ARTICLE I - Name

The name of this organization shall be the Oklahoma Association of Tax Representatives (OATR).

 

ARTICLE II - Purpose

 

The Association is organized for the following purposes:

 

1. To promote fair, equitable, consistent, and uniform indirect taxation throughout the State of Oklahoma.

2. To encourage the efficient, consistent, transparent, and cost-effective administration of state and local indirect tax laws.

3. To promote the equitable treatment of taxpayers in the assessment, reporting, compliance, administration, and collection of indirect taxes.

4. To obtain, develop, and disseminate information of interest to the membership concerning indirect taxation, including legislation, regulations, administrative guidance, judicial decisions, governmental policies, and other developments affecting state and local taxation.

5. To promote professionalism, education, ethical practices, and cooperation among individuals engaged in indirect tax administration, compliance, consulting, and taxpayer representation.

6. To provide opportunities for constructive dialogue and collaboration among taxpayers, tax professionals, governmental authorities, legislators, and other stakeholders regarding matters affecting indirect taxation in Oklahoma.

 

ARTICLE III - Membership
 

Membership in the Association shall be open to any employee or representative of a communications, electric, gas, oil, water, railway, airline, pipeline, or other privately owned or publicly traded company conducting business in the State of Oklahoma whose responsibilities include property tax matters or who otherwise has a professional interest in ad valorem taxation.

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Additional categories of membership may be established by the officers as deemed appropriate to further the purposes of the Association.

 

ARTICLE IV - Voting

Each member in good standing shall be entitled to one (1) vote on all matters brought before the Association.

No action, recommendation, policy, or position adopted by the Association shall obligate or bind any member or the member's employer to adopt, support, or implement such action, recommendation, policy, or position.

 

ARTICLE V - Officers, Elections, and Vacancies

The officers of the Association shall consist of the following:​

 

• President

• Vice President

• Secretary

• Treasurer

• Webmaster

• Outgoing President

 

The President and Vice President shall be elected by a majority vote of the members present at the meeting at which the election is held. Any member in good standing may be nominated by another member or may nominate themselves for either elected office. If more than one candidate is nominated, the election shall be conducted by ballot. The candidate receiving the highest number of votes shall be declared elected by the presiding officer. The President and Vice President shall each serve a one-year term or until their successors have been elected and assume office. No individual shall serve more than two (2) consecutive terms as President.
 

The Secretary, Treasurer, and Webmaster shall be appointed by the President and shall serve at the pleasure of the President. The President may appoint or remove individuals from these positions at any time.
 

Newly elected and appointed officers shall assume their duties at the close of the regular meeting at which they are elected or appointed, typically in the Fall.
 

Should a vacancy occur in the office of President, the Vice President shall immediately assume the office of President for the remainder of the unexpired term.
 

Vacancies in the office of Vice President shall be filled by election at the next regular meeting for the remainder of the unexpired term.
 

Vacancies in the offices of Secretary, Treasurer, or Webmaster shall be filled by appointment of the President and shall remain in effect until the President appoints a successor.
 

In the event of simultaneous vacancies in the offices of both President and Vice President, the remaining officers shall elect an interim President from among themselves by majority vote to serve until the next regular meeting, at which time the membership shall elect a President and Vice President to serve the remainder of the unexpired terms.
 

ARTICLE VI - Annual and Special Meetings

The Association shall hold two (2) regular meetings each calendar year at such time and place as determined by the President or, in the President's absence, by a majority of the officers.

The two regular meetings shall be separated by at least four (4) months. The first regular meeting shall be held during the first six (6) months of the calendar year, and the second regular meeting shall be held during the last six (6) months of the calendar year.

Special meetings of the Association may be called at any time by the President whenever deemed necessary or advisable. In the President's absence, a special meeting may be called by a majority of the officers.

Notice of the date, time, location, and agenda for each regular or special meeting shall be provided to the membership by the Webmaster through the Association website, email, social media, or other official Association communication channels no fewer than ten (10) days prior to the meeting.

 

ARTICLE VII - Quorum
 

A quorum for the transaction of business at any regular or special meeting of the Association shall consist of at least four (4) officers, one of whom shall be either the President or Vice President. No official business may be conducted unless a quorum is present.
 

ARTICLE VIII - Compensation

No officer or member of the Association shall receive compensation for services rendered to the Association.

Reasonable expenses incurred on behalf of the Association may be reimbursed when authorized by the Association or approved by the President in accordance with Association policies.

The Association shall indemnify and hold harmless any officer or member against reasonable costs, expenses, and liabilities incurred in connection with any action taken in good faith on behalf of the Association, to the fullest extent permitted by applicable law.

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ARTICLE IX - Membership Dues

Each member of the Association shall pay annual dues in an amount set by majority vote of the officers, payable to the Treasurer.

The officers shall set the amount of annual dues for the upcoming calendar year no later than the close of the second regular meeting of the preceding calendar year, and shall notify the membership of the amount through the same channels used for meeting notices under Article VI. A change in the amount of dues adopted under this Article does not constitute an amendment to this Constitution and is not subject to the notice or voting requirements of Article X.

Annual dues shall cover attendance at both Association meetings, as well as the costs associated with operating the Association. No additional membership dues or assessments shall be required during the calendar year.

Annual dues are due on January 1 and must be paid no later than the first regular meeting of the Association each calendar year.

Members who fail to pay their annual dues by the first regular meeting shall be removed from the Association's distribution list and shall no longer have access to OATR membership benefits until their membership is reinstated.

To reactivate a lapsed membership, a former member must pay one (1) year of back dues in addition to the current year's dues.

Individuals joining the Association after July 1 shall pay prorated annual dues equal to one-half of the then-current annual dues for the remainder of that calendar year.

 

ARTICLE X - Amendments

This Constitution may be altered or amended by a two-thirds (2/3) vote of the members present at any regular meeting of the Association, provided that written notice of the meeting and the text of any proposed amendment have been made available to each member at least ten (10) days prior to the meeting.

Amendments shall become effective immediately upon adoption unless the amendment specifies a different effective date. The quorum requirements of Article VII shall apply to any meeting at which an amendment is considered.

 

ARTICLE XI - Parliamentary Authority
 

The rules contained in the current edition of Robert's Rules of Order Newly Revised shall govern the proceedings of the Association in all cases in which they are applicable and are not inconsistent with this Constitution.
 

ARTICLE XII - Effective Date

 

This Constitution shall become effective immediately upon its adoption by a two-thirds (2/3) vote of the members present at a regular meeting of the Association. Upon adoption, all previous constitutions, bylaws, and amendments of the Association are hereby repealed and superseded.
 

ARTICLE XIII - Dissolution

 

Upon dissolution of the Association, and after payment of all debts, liabilities, and obligations, any remaining assets shall be distributed for one or more exempt purposes, or donated to one or more nonprofit organizations, as determined by a majority vote of the members present at the meeting at which dissolution is approved.