State of Maryland

ASSESSOR ADVANCED, PERSONAL PROPERTY (#000018)

- Hourly / - BiWeekly /
- Monthly / $44,898.00-$71,671.00 Yearly


GRADE

16

NATURE OF WORK

An Assessor Advanced, Personal Property is the advanced level of work performing personal property audits for property tax purposes. In addition to a full assessment workload, employees in this classification perform internal and on-site personal property audits of businesses and specialized, complex assignments or projects. The work requires the selection of accounts for possible audits and technical expertise in an audit plan methodology. Employees in this classification do not supervise but do review the work of lower-level assessors.

Employees receive general supervision from a higher level Administrator. Employees may be required to work evenings and weekends. The work may require travel throughout the State.

Assessor Advanced, Personal Property is differentiated from Assessor III, Personal Property in that the Assessor Advanced, Personal Property performs personal property audits for property tax purposes and the Assessor III, Personal Property performs the full range of work appraising the value of the personal property of businesses for property tax purposes.

EXAMPLES OF WORK

Performs audits of the personal property of businesses for property tax purposes;

Performs a full range of personal property assessments of businesses for property tax purposes;

Reviews the work of lower-level assessors and support staff; Provides advice and guidance to lower-level assessors concerning assessment methods and procedures;

Analyzes personal property returns and other supporting schedules for accuracy and completeness;

Evaluates exemption requests based upon existing law, case law and procedures;

Performs complex special assignments;

Provides accurate explanations to taxpayers concerning personal property laws, procedures and policies;

Responds to inquiries and appeals;

Composes correspondence concerning requests for additional information, inquiries, and appeals;

Exhibits complete knowledge of the features and programs of the Department’s data systems and application software;

Reviews reports, appraisals and published data relative to taxation in order to develop new approaches for valuing business personal property;

Defends tentative assessments in Departmental hearings and before the Maryland Tax Court and official representatives of businesses;

Performs other related duties.

KNOWLEDGE, SKILLS AND ABILITIES

Knowledge of methods involved in the valuation of personal property of businesses;

Knowledge of the theoretical principles and practices of accounting and financial records;

Knowledge of personal property audits and methodology;

Skill in interpreting personal property law, case law, regulations and procedures; Skill in reading and interpreting business records to determine accuracy and completeness of reported information;

Skill in testifying at appeal hearings;

Skill in performing audits by analyzing and reviewing business records;

Skill in performing internal assessment reviews as well as on site visits;

Skill in identifying errors and omissions in previously processed assessments;

Skill in preparing statistical and detailed audit reports; Skill in recommending changes in forms, letters and audit procedures;

Skill in performing complex special assignments;

Skill in reviewing the work of lower-level assessors and support staff; Ability to use the Department’s data systems and application software;

Ability to organize and complete work assignments within prescribed deadlines;

Ability to communicate effectively and compose business letters.

MINIMUM QUALIFICATIONS

Education: Possession of a bachelor’s degree from an accredited college or university. Completion of the International Association of Assessing Officers Course 5 or 500 or an equivalent course approved by the Department of Assessments and Taxation.

Experience: Three years of appraisal experience estimating the value of the personal property of businesses.

Note: 

1. Additional appraisal experience involving the valuation of the personal property of businesses may be substituted on a year-for-year basis for the required education.

2. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in tax examining classification or tax examining specialty codes in the accounting and budget group field of work on a year-for-year basis for the required experience and education. 

LICENSES, REGISTRATIONS AND CERTIFICATIONS

Employees in this classification may be assigned duties which require the operation of a motor vehicle. Employees assigned such duties will be required to possess a motor vehicle operator’s license valid in the State of Maryland.

SPECIAL REQUIREMENTS

1. Employees in this classification may be required to have daily use of a motor vehicle while on official State business. Standard mileage allowance will be paid for use of a privately owned vehicle.

2. Employees are prohibited from participating in any outside activity, including private appraisals, which may be deemed a conflict of interest by the Director of the Department of Assessments and Taxation.

ACKNOWLEDGEMENTS

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

Date Established

Dec 17 2004 12:00AM

Date Revised

September 1, 2014

Approved By

Director, Division of Classification and Salary

CLASS: 000018; EST: 12/17/2004; REV: 9/1/2014;

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