HD18 - Minimum Criteria for Commissioners' Career Development Plan


Executive Summary:
The Commissioners of the Revenue Association of Virginia (CORVa) asked the 2001 General Assembly to direct the Compensation Board to develop a career development plan (COP) for Commissioners of the Revenue (COR). This directive was not mandated by the 2001 General Assembly due to the budget impasse. Therefore, the CORVa designated a task force comprised of Commissioners of the Revenue to develop the criteria for participation in a COP. The CORVa sought input from the Compensation Board throughout the development process. In addition, the CORVa set forth to determine the costs for such a plan. The recommendations of the CORVa task force set specific criteria for participation in a COP for CORs:

• The COR must achieve certification as a Certified COR from the Weldon Cooper Center for Public Service at the University of Virginia;

• The minimum number of Commissioner of the Revenue employees required to enroll and participate in the Professional Development Program is determined by population size of the respective locality:

Locality Population: Less than 19,999
Required Minimum # of Employees Participating: 1

Locality Population: 20,000-39,999
Required Minimum # of Employees Participating: 2

Locality Population: 40,000-69,999
Required Minimum # of Employees Participating: 3

Locality Population: 70,000-99,999
Required Minimum # of Employees Participating: 4

Locality Population: 100,000-174,999
Required Minimum # of Employees Participating: 5

Locality Population: 175,000-249,999
Required Minimum # of Employees Participating: 6

Locality Population: 250,000 and over
Required Minimum # of Employees Participating: 7

• The COR must certify the adoption of the following policies and/or procedures:

* Appeals Process:

• BPOL Appeals: 100% of all written appeals of assessment for BPOL are issued a Final Determination within 90 days from the date of receipt of all requested information from the Attorney General, Department of Taxation, and taxpayer.

• Real Estate Appeals: 100% of all written appeals of assessment for Real Estate are issued a Final Determination by the Commissioner of the Revenue within 90 days from the date of receipt of the appeal.

• Tangible Personal Property Tax Appeals and other Local Option Tax Appeals: 100% of all written appeals of Tangible Personal Property and other Local Option Tax assessments are issued a Final Determination within 90 days from the date of receipt of all requested information.

* Assessment Methodology: Establish, implement and maintain a professional, uniform and equitable assessment policy.

* Audit: Establish, implement and maintain an objective and systematic process of discovering, accumulating and evaluating financial records and other evidence in order to determine conformity of ad valorem and excise tax filings with the applicable state and local tax laws.

* Confidentiality Policy:

• Implement a confidentiality statement to be signed by all employees acknowledging their understanding of Code of Virginia § 58.1·3.
• Develop and implement a process for investigating employee breeches of confidentiality.

* Customer Service: Establish, implement and maintain a Customer Service Policy for the Office of Commissioner of the Revenue.

* Ethics: Acknowledge adherence to, and practice of, the Code of Ethics and Standards of Professional Conduct of the International Association of Assessing Officers (IAAO).

* FOIA: Establish, implement and maintain a written procedure for handling Freedom of Information requests.

* Local Option Taxes: Establish, implement and maintain a written Policies and Procedures Manual for all Local Option Taxes, including, but not limited to Merchants Capital, Utility Tax, Meals Tax, Transient Occupancy Tax, Admissions Tax, and Cigarette Tax.

* Personal Property Book: Present personal property book to the Treasurer of the locality listing all accounts that have been established by September 1 of each year or within 90 days from the date the rate of tax on personal property has been determined. The Department of Taxation may, for good cause, extend the time of delivery for such books with concurrence of the COR and the locality Treasurer.

* Personnel Policy: Establish, implement, and/or maintain a Personnel Policy for the office of the Commissioner of the Revenue.

* State Income Tax:
• Maintain access to the Department of Taxation State Tax Accounting & Reporting System (STARS).
• Process State Income Tax Returns and Estimated Income Tax payments as required per Department of Taxation Procedures Pamphlet.
• Meet the Disclosure, Security and Confidentiality requirements as imposed by the Department of Taxation.

* Technology:

• Implement the minimum technological methods and procedures required to perform the duties of the Commissioner of the Revenue.
• Establish a written plan to outline implementation of the optional criteria.

* Upon certification of completion of the above criteria, the COR salary supplement will be based upon the levels of service offered by that COR for his/her locality and will be in accordance with the following schedule:

• 4.7% increase for all CORs who meet the outlined criteria and provide the base duties as prescribed by the Code of Virginia.

• 2.3% additional increase for all CORs who provide State Income Tax or Real Estate services. (Total 7.0% increase.)

• 2.3% additional increase for all CORs who provide State Income Tax and Real Estate services. (Total 9.3% increase.)

The 2004 General Assembly approved the COR CDP and directed the Compensation Board to develop minimum criteria for the program. The Compensation Board approved the previously referred minimum criteria on June 23, 2004. The 2004 General Assembly approved $84,272 in FY05 and $198,978 in FY06 to fund the COR COP. Based upon the input of the CORVa, approximately 22% of CORs will be eligible to participate the first year for a cost of $96,236 and 28% of CORs will be eligible to participate the second year for a cost of $230,895.