Placer County

To perform difficult and complex work in the collection of defaulted secured or unsecured property taxes; to research and prepare investigative findings and reports which address defaulted property taxes and to present findings to the Treasurer-Tax Collector; and to pursue the collection of defaulted property taxes through the execution of attachments, garnishments, seizures and conduct orders of examination; and to pursue the collection of defaulted property taxes through noticing and by process of the County tax land sale.

This classification serves as a highly skilled, independent technical expert on the most sensitive projects including orders of examination, objections to claims, analyzing and making recommendations concerning pending legislation.  Employees at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit and the department.

Received direction from the Treasurer/Tax Manager or assigned management staff.

Exercises direct supervision over professional, technical, and clerical staff.

• Conduct investigations or surveillance of defaulted property taxes, fraudulent transfers, or unregistered businesses, and obtain collections on accounts by utilizing software and other tools either remotely or in the field; interview witnesses and assess, analyze, and evaluate testimony.
• Strategically examine and analyze a variety of books and records and/or perform onsite inspections to gather and document data concerning defaulted property taxes or suspected violations, negotiate payment plans, initiate small claims court action to enforce collection of delinquent secured or unsecured property taxes, seize and sell delinquent taxpayers personal property, improvements, and possessory interests for satisfaction of delinquent taxes owed; notify owners of sale.
• Perform onsite inspections and collect Transient Occupancy Tax as assigned.
• File tax liens.
• Act as agent for the Tax Collector, appear and testify in Superior or small claims court as requested.
• Confer with the Tax Collector or assigned supervisor, and/or staff of the County Counsel regarding the initiation of legal actions.
• Assist County Counsel in providing information needed for legal actions.
• File necessary documents and prepare and provide records for recovery of delinquent property taxes subject to Federal bankruptcy; prepare correspondence and memos.
• Plan, prioritize, assign, supervise, review, and evaluate the work of assigned professional, technical, and clerical staff; provide and/or coordinate staff training; participate in the selection of staff; conduct performance evaluations; recommend and implement discipline.
• Participate in the compilation and preparation of the annual budget, including assisting divisions with budget preparation, preparing and updating cash flow, cost projections, and estimated revenues and expenditures.
• Assume responsibility for various departmental accounting functions including financial statements, general ledger, monthly statements, and special project accounting; conduct and prepare special studies and reports.
• Assist in resolving problems and recommend methods to increase effectiveness and efficiency of collections work.
• Interpret and explain collection policies, California Revenue and Taxation Code, Federal Bankruptcy law and other legal and regulatory requirements to staff, other agencies, and the public.
• Maintain files and records pertaining to accounts and investigations, interpret data, reconcile performance statistics to performance goals and objectives; assist auditors in finding files and records.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Perform related duties as assigned.

Experience: Five (5) years of increasingly responsible journey level experience interpreting and administering laws related to tax law compliance or debt collection work;

OR

Five (5) years investigative experience in fraud, law enforcement, public safety, code compliance, or related field.

Training: Equivalent to a bachelor's degree from an accredited college or university with major coursework in accounting, finance, business administration, or related field.

Knowledge of:

• Property tax collection laws as prescribed in California Revenue and Taxation Code.
• Field investigation techniques, including surveillance methods and best practices for assessing fraudulent transfers and unregistered businesses.
• Principles and practices of supervision; training, and performance evaluation.
• Methods for assessing credibility and accuracy or statements in investigations.
• General functions of a collection agency and commercial law applicable to collections.
• Financial record keeping.
• Pertinent local, state, and federal laws, rules, and regulations, including how to effectively communicate complex legal and policy requirements to non-experts.
• Federal bankruptcy law relative to property tax collections, including necessary filings and document preparation.
• Operations, procedures, and regulations applicable in assigned department.
• Sources of information used in locating persons.
• Methods used for the collection of delinquent accounts including payment negotiation strategies and enforcement procedures such as tax liens, seizures, and sales.
• Procedures for conducting onsite inspections related to delinquent taxes, Transient Occupancy Tax collection, and property compliance.
• Modern office procedures, methods, and equipment, including computer software and applications.

Ability to:

• On a continuous basis, know and understand all aspects of the job; read, observe, understand, identify, interpret, recall, explain, analyze, and apply, office practices, policies, procedures and pertinent laws, rules, and regulations; analyze situations and determine proper course or action; work under time pressure and complete a high volume of tasks with frequent interruptions; manage multiple tasks and projects simultaneously and quickly switch between tasks, focus on a single task for long periods of time.
• On a continuous basis, sit at a desk or in meetings for long periods of time; intermittently stand, walk, twist, squat, kneel, bend, and climb, while in the field or to reach equipment surrounding desk, or other office equipment, files, or supplies; perform simple and power grasping, pushing and pulling, and fine manipulation; speak, use a telephone, write, and use a keyboard to communicate or to enter/retrieve data; see and hear with sufficient acuity to perform essential job functions; and lift moderate weight.
• Evaluate data, information, and testimony, and draw conclusions concerning compliance with California Revenue and Taxation Code and County policies and procedures, and clearly explain findings to staff, other agencies, and the public.
• Supervise, coordinate, train and evaluate the work of assigned staff. 
• Interpret and apply to specific cases, the provisions of laws, rules or regulations enforced or administered by the Treasurer Tax Collector. 
• Apply technical knowledge to solve problems related to the property tax collection system.
• Read and interpret parcel maps to locate properties.
• Prepare reports and maintain records, including documentation related to investigations, surveillance findings, and legal actions.
• Conduct and document onsite inspections for compliance with tax regulations and collection efforts.
• Analyze property tax and collection-related situations accurately and take effective actions, including negotiating payment plans and enforcing delinquent tax sales. 
• Use modern office equipment, including computer equipment, software, and applications.
• Establish and maintain effective working relationships with others. 
• Communicate clearly and concisely, both verbally and in writing.