Code of Ethics

Collectors and Treasurers have special responsibilities based upon the importance of their position in our society and upon the unique role which they play in Government.

Professional responsibility is more than simple honesty and good faith; conflicting demands frequently are asserted on a Collector’s and Treasurer’s conscience. Resolution of such conflict is often not simple. The purpose of the Code of Ethics is primarily to establish ethical and professional guidelines for members of the Massachusetts Collectors and Treasurers Association.


Members should:

Perform the duties of their office in a manner consistent with statutory requirements, without advocacy for, or accommodation of, any particular interest, being factual, objective, unbiased and honest in all actions, and taking care that every service conforms to the highest professional standards.

  1. Maintain at all times, a courteous and respectful attitude in relations with taxpayers, public officials and the public generally and require a similar attitude on the part of all subordinates.
  2. Conduct all activities in a manner that will reflect credit upon the member, other members and the Massachusetts Collectors and Treasurers Association.
  3. Use no Massachusetts Collectors and Treasurers Association designation unless duly authorized to do so by the Association and claim no qualifications which are not factual or which may be subject to erroneous interpretation.
  4. Never accept anything of substantial value from any person when the member knows that the offer is for the purpose of influencing his action as a public official and never accept anything of substantial value if it is prohibited by the Conflict of Interest Law of the Commonwealth [Chapter 268A].
  5. Never improperly disclose confidential information.
  6. Cooperate with the Massachusetts Collectors and Treasurers Association and its officers in all matters; including, but not limited to, the investigation, censure, discipline, or expulsion of members who, by their conduct, prejudice the professional status or the reputation of the Massachusetts Collectors and Treasurers Association and its members.
  7. Conform in all respects to this Code of Ethics, the By-Laws of the Massachusetts Collectors and Treasurer Association and the State Conflict of Interest Law as the same may be amended from time to time.

Discipline Procedure:

The Committee on Ethics shall either on its own initiative or on written and signed charges, investigate and consider any apparent or alleged offense of any member. Such investigation must include affording the accused member an opportunity for a hearing.

Notification of the time and place of such hearing shall be sent by registered mail at least 30 days prior to the hearing. Should the accused member fail to appear for the hearing, the Committee may consider the matter on the basis of the evidence before it.

If the Committee finds the member innocent, its decision shall be final and the parties shall be so notified. If, as a result of its investigation and hearing the Committee believes the member is in violation of this Code it shall recommend to the Executive Board that the member be censured and given probation or suspension, or expulsion from the Association.

Promptly upon receipt of the recommendation for disciplinary action, the Executive Board shall by registered mail notify the member concerned of the recommended action and the right to appeal to the Executive Board. Pending the disposition of such appeal, no disciplinary action shall be imposed, provided the appeal is received within 30 days following notification by the Executive Board.

If the member makes a timely request for an appeal hearing, it shall be conducted by the Executive Board under rules of procedure as determined by said Board and a copy of such rules shall be made available to all parties.

Whether there is an appeal hearing or otherwise, the Executive Board shall render a decision based upon the evidence before it and the Executive Board decision shall be final. If the Executive Board determines that there are insufficient grounds to uphold the complaint, the matter shall be dismissed.

If the Board finds sufficient evidence to warrant disciplinary action it may carry out the sanction recommended by the Ethics Committee or may modify it as it sees fit.