State of Maryland

ASSESSOR II, PERSONAL PROPERTY (#003302)

- Hourly / - BiWeekly /
- Monthly / $39,658.00-$62,925.00 Yearly


GRADE

14

NATURE OF WORK

An Assessor II, Personal Property is the intermediate level of work appraising the value of the personal property of businesses for property tax purposes. Employees in this classification examine and analyze the personal property tax returns and other records of businesses operating in Maryland. The work requires the application of accepted assessing and appraisal methods and entails an understanding and use of accounting principles and practices. Employees in this class do not supervise.

Employees receive moderate supervision from a higher level Administrator. The work may require travel in Maryland to perform on-site assessments. Employees may be required to work evenings and weekends.

Assessor I, II, and III, Personal Property are differentiated on the basis of the degree of supervisory responsibility exercised by the supervisor over these employees. Assessor I, Personal Property learns to perform duties under close supervision. Assessor II, Personal Property performs duties under close supervision at times and under general supervision at other times depending upon the complexity of the specific duty being performed. Assessor III, Personal Property performs the full range of duties under general supervision.

EXAMPLES OF WORK

Reviews tax returns and financial records of businesses and obtains additional information as necessary to be certain that tax returns are accurate and complete;

Prepares personal property assessments; Evaluates exemption requests based on existing law, case law and procedures; Computes assessments of businesses and apportions amounts among county and town taxing jurisdictions within prescribed deadlines;

Reviews reports and published data from a variety of sources relative to taxation in order to develop new approaches for determining valuations of taxable properties;

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

Utilizes the Department’s data systems and applications software;

Provides explanations to county/town finance officials and taxpayers regarding assessment methods, regulations and procedures as well as property tax law and case law; Performs other related duties.

KNOWLEDGE, SKILLS AND ABILITIES

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

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

Skill in interpreting personal property law, regulations, procedures, and case law;

Skill in analyzing and interpreting financial records of businesses;

Skill in evaluating exemption requests;

Skill in preparing and maintaining accurate records and reports;

Skill in organizing and completing work assignments within prescribed deadlines;

Skill in testifying at appeal hearings;

Skill in utilizing the Department’s data systems and applications software;

Ability to communicate clearly and effectively;

Ability to maintain harmonious working relationships under stressful conditions;

MINIMUM QUALIFICATIONS

Education: Possession of a bachelor’s degree from an accredited college or university.

Experience: One year of full-time experience in the Maryland state classification of Assessor I, Personal Property.

Note: Appraisal experience involving the valuation of personal property of businesses may be substituted on a year-for-year basis for the required 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 an 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

Jul 1 2004 12:00AM

Approved By

Director, Division of Classification and Salary

CLASS: 003302; EST: 7/1/2004; REV: ;

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