State of Maryland

ASSESSOR IV, PERSONAL PROPERTY (#000057)

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


GRADE

16

NATURE OF WORK

This is responsible work at the supervisory level in the field of personal property assessment. An employee in this class has responsibility for supervision of a personal property unit.

This employee provides necessary guidance or direction to subordinate members, schedules, and oversees daily activities and is the responsible resource person in the event questions are raised concerning unit assessment activities.

This employee reports to the Assessments Supervisor, Personal Property. This work requires exercise of independent judgment.

EXAMPLES OF WORK

Supervises a unit engaged in tangible personal property assessment of either Foreign Corporations, Domestic Corporations or Financial Institutions;

Directs the activities of a small assessment unit and functions as the responsible person whenever questions concerning activities are raised;

Examines tax returns of corporations for accuracy and completeness of information in order to prepare assessments; obtains additional information as necessary, whether by personal contact with corporation representatives or by mail;

Values and assesses, in the manner provided by law, the tangible personal property or capital stock of all corporations under the jurisdiction of the State Department of Assessments and Taxation;

Prepares and mails to taxpayers, according to the law, tentative tangible personal property or capital stock assessments to be place against corporations doing business in Maryland;

Examines and re-determines assessments if additional information justifies an adjustment;

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

Determines distribution of assessments according to political subdivisions, and prepares for certification to County Clerks of Court the final assessment placed against corporations;

Participates in annual In-Service Training classes for county assessors in order to aid in improving uniform assessment practices and standards throughout the State;

Performs other related duties.

KNOWLEDGE, SKILLS AND ABILITIES

Working knowledge of the theoretical principles and practices of accounting; of business practices and procedures; of problems and methods used in evaluation of corporation, tangible personal property or corporate capital stock; of statutes and regulations governing their assessment; of the State corporation and revenue laws; of local real property assessment administration;

Ability to analyze and interpret corporate financial statements. To conduct individual hearings related to tax matters with fairness, courtesy, and intelligence; to deal effectively with public and private officials; to supervise and organize and direct work assignments.

MINIMUM QUALIFICATIONS

Experience: Two years of full time employment in the Maryland State classification of Assessor III, Personal Property.

Note: Applicants who were employed in the Department of Assessments and Taxation prior to September 1, 1975 may substitute 4 years of experience in the assessment of corporate tangible personal property for the above experience.

LICENSES, REGISTRATIONS AND CERTIFICATIONS

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

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

Nov 15 1975 12:00AM

Approved By

Director, Division of Classification and Salary

CLASS: 000057; EST: 11/15/1975; REV: ;

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