This classification specification describes the entry level of the Auditor-Appraiser flexibly staffed series. Incumbents of this classification, under close supervision, perform audits, as required under California Revenue and Taxation Code (hereinafter R&TC), Section 469, of the books and records of businesses, to make appraisals of business personal property and trade fixtures for assessment purposes; and to perform related work as required.
This classification is part of a two-level flexibly staffed classification series of the Auditor-Appraiser classifications. Incumbents in this position are located in the Office of the Assessor.
Auditor-Appraiser I’s receive instruction and perform business auditing and appraisal duties under close supervision. The classification of Auditor-Appraiser I is distinguished from the next higher one of Auditor-Appraiser II in that the former classification receives training that is intended to assist them in their preparation for the appraiser certification test administered by the California State Board of Equalization and to expose them to information that the Auditor-Appraiser II must understand and employ. Auditor-Appraiser I’s are expected to gain experience, demonstrate proficiency, pass the certification examination, and obtain a permanent appraiser’s certificate, which qualifies them to be promoted to the higher classification of Auditor-Appraiser II after the equivalent of one (1) year of full-time service. Failure to obtain the permanent certificate within one (1) year will be cause for termination of employment.
EXAMPLES OF DUTIES
: The following are the duties performed by employees in this classification. However, employees may perform other related duties at an equivalent or lower level. Each individual in the classification does not necessarily perform all duties listed.
- Audits the financial records of businesses to verify the accuracy of the information reported on annual Business Property Statements.
- Audits and appraises personal property and trade fixtures of businesses of lesser size or complexity than those appropriate for evaluation by Auditor-Appraiser III’s. This includes on-site inspections and appraisals, interviewing owners, or agents, examining accounting records and reports, making value judgments, preparing audit reports and narratives which detail facts, analysis, conclusions, problems, and their resolution.
- Writes narrative reports concerning business personal property and trade fixtures under assessment appeal, testifies, and/or presents audits and/or appraisal reports before the Assessment Appeals Board.
- Works with a field crew during the assessment season to canvass assigned geographical areas to verify existing businesses, identify new businesses, conduct physical inspections to determine assessable business personal property, and to complete on-site appraisals of businesses not required to file an annual Business Property Statement.
- Assists and supports Auditor-Appraiser III’s in the audit and appraisal of the most complex businesses.
- Works in specialty valuation units (e.g., the Leased Equipment and Marine and Aircraft units).
- Computes the full value of a business property based on the reported cost submitted on Business Personal Property Statements and/or previous audit results.
- Uses computers and computer equipment, software, and programs used by the Assessor’s Office, including computer workstations, personal computers, and peripheral devices, independently or as a part of a networked information system, for the purpose of entering, storing, retrieving, updating, and working with data relevant to the appraisal and assessment of business personal property and trade fixtures for ad valorem tax purposes.
- Collaborates with commercial real property appraisers to determine the correct classification of structures and fixtures and the proper assessment thereof.
- Collaborates with real property appraisers to resolve assessment appeals with combined issues involving real estate and business property.
- Explains auditing practices, appraisal methods, and value determinations to taxpayers. As needed, answer general questions from the public and other governmental agencies pertaining to property assessment and related issues.
1. Education (must meet one of the three options below
A. Possession of a bachelor’s degree with a major in accounting from an accredited college or university; or
B. Possession of a bachelor’s degree with a specialization in accounting that consist of either of the following:
- The completion of 18-semester units (or quarter equivalents) of accounting and/or auditing courses from an accredited college or university; or
- The completion of 19-semester units, 16 of which must be in accounting and/or auditing courses from an accredited college or university, and three (3) semester units may be either business law or economic classes (Equivalent quarter units are acceptable).
C. Possession of a license to practice as a Certified Public Accountant in the State of California.
2. License/Certificate Requirements (must possess both of the following):
A. Possession of a valid California Motor Vehicle Operator’s license; and
B. Possession of a current, valid, permanent, or inactive permanent appraiser’s certificate issued by the California State Board of Equalization; or be eligible for issuance of a temporary appraiser’s certificate by the State Board of Equalization upon hire.
: The Civil Service Commission may modify the listed Minimum Qualifications in the announcement of an examination.
KNOWLEDGE AND SKILLS
: The level and scope of the following knowledge and abilities are related to duties listed in the “Examples of Duties” section of this specification.
- General accounting and auditing principles and procedures.
- Establish and maintain cooperative and professional relationships with others.
- Assemble, analyze, and draw logical conclusions, including the ability to do so with respect to data of the sort used in the appraisal of business, personal property, and fixtures.
- Identify, assess, evaluate, and solve problems.
- Make appropriate decisions and judgments.
- Prepare clear, concise audit reports, letters, and other written communications.
- Organize and plan time for workload.
- Learn and use computers and computer equipment, software, and programs used by the Assessor’s Office, including computer workstations, personal computers, and peripheral devices, independently or as a part of a networked information system, for the purpose of entering, storing, retrieving, updating, and working with data relevant to the appraisal and assessment of business personal property and trade fixtures for ad valorem tax purposes.
- Communicate effectively, both orally and in writing.
- Follow written and oral instructions.
- Work effectively with the public and co-workers.
- Work independently.
CLASS SPEC HISTORY
Old doc: 2705h/JO:jc
Rev. 11/98; 3/24/99; 4/1/99; 4/5/99; 4/7/99; 5/4/99
Final Revision 6/18/99
New document: 2705-2710.doc
CSC Date: 7/7/99
AS:cs Revised 11/6/13
CSC Date: 11/26/13
RE:sa Revised 07/13/2020
DR:saa Revised 01/24/23CSC Date:
CSC Date: 07/29/2020
DR:saa Revised 01/24/2023
Alameda County offers a comprehensive and competitive benefits package that affords wide-ranging health care options to meet the different needs of a diverse workforce and their families. We also sponsor many different employee discount, fitness and health screening programs focused on overall well being. These benefits include but are not limited to*:
For your Health & Well-Being
- Medical – HMO & PPO Plans
- Dental – HMO & PPO Plans
- Vision or Vision Reimbursement
- Share the Savings
- Basic Life Insurance
- Supplemental Life Insurance (with optional dependent coverage for eligible employees)
- County Allowance Credit
- Flexible Spending Accounts - Health FSA, Dependent Care and Adoption Assistance
- Short-Term Disability Insurance
- Long-Term Disability Insurance
- Voluntary Benefits - Accident Insurance, Critical Illness, Hospital Indemnity and Legal Services
- Employee Assistance Program
For your Financial Future
- Retirement Plan - (Defined Benefit Pension Plan)
- Deferred Compensation Plan (457 Plan or Roth Plan)
For your Work/Life Balance
- 12 paid holidays
- Floating Holidays
- Vacation and sick leave accrual
- Vacation purchase program
- Catastrophic Sick Leave
- Group Auto/Home Insurance
- Pet Insurance
- Commuter Benefits Program
- Guaranteed Ride Home
- Employee Wellness Program (e.g. At Work Fitness, Incentive Based Programs, Gym Membership Discounts)
- Employee Discount Program (e.g. theme parks, cell phone, etc.)
- Child Care Resources
- 1st United Services Credit Union
*Eligibility is determined by Alameda County and offerings may vary by collective bargaining agreement. This provides a brief summary of the benefits offered and can be subject to change.