42-6052. Municipal tax code commission; members; meetings; annual report

A. The municipal tax code commission is established consisting of the director of the department of revenue, or the director's representative, as an ex officio member without the power to vote and nine members who are mayors or members of the governing bodies of cities or towns that have adopted the model city tax code and who are appointed as follows:

1. Five members appointed by the governor.

2. Two members appointed by the president of the senate.

3. Two members appointed by the speaker of the house of representatives.

B. No more than two members of the commission may be from the same city or town. The commission shall annually elect a chairman from among its members. Appointive members shall serve terms of three years. Members of the commission are not eligible for compensation for their services.

C. The commission shall meet on the second Friday of every other month unless the chairman determines that a meeting is unnecessary due to a lack of issues for the commission to consider. The commission may hold additional meetings on the call of the chairman or at the request of four or more of its members, but the commission must give at least two weeks' notice of the meeting. The department of revenue shall maintain a mailing list for meeting notices, send required notices and provide staff support and meeting accommodations for the commission. All notices under this subsection may be delivered by either physical mail or e-mail.

D. The commission shall prepare an annual report and deliver the report to the governor, the president of the senate and the speaker of the house of representatives before January 1 in each year.