To appraise personal property and fixtures; to perform complex audits of business financial records and other documents to identify and value business property; supervise, train and evaluate assigned staff; and to enter and manipulate appraisal data in a computerized assessment environment; to resolve complex assessment issues with property owners or other members of the public and discuss, explain, and provide answers to the most complex assessment issues act in a lead capacity over other assigned staff as required.
This is the advanced journey level class in the Auditor–Appraiser series. Positions at this level are distinguished from other classes within the series by the level of responsibility assumed, complexity of duties assigned, independence of action taken, by the amount of time spent performing the more complex duties, and by the nature of the public contact made. Employees spend a majority of their time performing the most difficult and responsible types of duties assigned to classes within this series including resolution of the most complex assessment appeals; completing the largest and/or most complex mandatory audits; and providing direct supervision to assigned staff. Employees at this level may also be assigned to act in a lead capacity over other assigned staff.
SUPERVISION RECEIVED AND EXERCISED
Receives general direction from assigned management staff. Exercises direct supervision over professional, technical and clerical staff.
EXAMPLES OF ESSENTIAL DUTIES
Duties may include, but are not limited to, the following:
Recommend and assist in the implementation of unit goals and objectives; establish schedules and methods for the audit work performed by professional and technical personnel; implement policies and procedures.
Plan, prioritize, assign, supervise and review the work of staff involved in the property valuations for the purpose of property tax assessments.
Assign and distribute work to ensure completion of audits within established deadlines.
Review and analyze annual statement forms filed by businesses to declare their personal property and fixtures; compare and analyze prior year statements compared with the current year; input and update data into the Assessor's computerized assessment records system.
Act on behalf of the assigned management staff in his/her absence.
Answer complex questions regarding assessments and Assessor's Department procedures; to discuss property records and related information with property owners who visit the Assessor's Department.
Prepare and resolve the most complex assessment appeals involving personal property and fixtures.
Prepare assessment roll correction documents when warranted by the situation.
Conduct the largest and most complex mandatory audits of business records to identify and determine the appraised value of business personal property and fixtures.
Interpret and analyze data in business records for taxability of property, ownership, classification and reported cost.
Reconcile data to reported costs; value property items; determine changes and enter results in records.
Respond to complex written and telephone inquiries from the public.
Review files and determine the scope of audits; schedule and coordinate audits; and present audit findings to taxpayers.
Evaluate written statements from taxpayers for justified changes in values and completeness.
Enroll arbitrary, escape, penalty, and refund assessments pursuant to the Revenue and Taxation Code.
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 and Training
Any combination of experience and training that would provide the required knowledge and abilities is qualifying. A typical way to obtain the required knowledge and abilities would be:
Experience: One year of relevant experience conducting audits and appraisals similar to an Associate Auditor–Appraiser in Placer County or other experience and training per requirements set forth in the Revenue and Taxation Code.
Training: Equivalent to a Bachelor’s degree from an accredited college or university with major course work in accounting or business administration with a minimum of 18 units of accounting is required. Training must be consistent with the requirements of Property Tax Rule 283 plus Section 670(d) of the Revenue and Taxation Code or the Successor sections.
License or Certificate:
May need to possess a valid driver's license as required by the position. Proof of adequate vehicle insurance and medical clearance may also be required.
Possession of a valid Appraiser's Certificate issued by the State Board of Equalization consistent with the eligibility requirements for auditor-appraisers who perform the duties pursuant to California Revenue and Taxation Code, Section 469 must be obtained within six months from date of hire. Failure to obtain this certificate will be cause for termination of employment in this class.
KNOWLEDGE, SKILLS, AND ABILITIES
Provisions of the California Constitution and Revenue and Taxation Code pertaining to the assessment of business personal property and fixtures.
Principles and techniques involved in the appraisal of personal property and fixtures of businesses, including farms, plus boats and aircraft.
Policies, organization and procedures of an Assessor's office.
Principles of supervision, training and performance evaluation.
Principles and procedures for accounting and auditing.
General concepts of property appraisal.
Principles and techniques of data analysis.
The use of personal computers and common word processing and spreadsheet software applications.
Solve complex taxpayer concerns and act in a supervisory capacity over other staff.
On a continuous basis, know and understand all aspects of the job. Intermittently analyze work papers, reports and special projects; identify and interpret technical and numerical information; observe and solve problems regarding appraisal activities; sit at desk for long periods of time; visit field offices of businesses; and stand at the counter to answer questions of the public.
Intermittently, walk, stand, kneel, climb and bend in the field; perform simple and power grasping, pushing, pulling and fine manipulation; intermittently write or use a keyboard to communicate and occasionally lift light weight.
Supervise, train and evaluate assigned staff.
Apply accounting and auditing knowledge to business property owners.
Develop and recommend policies and procedures related to assigned operations.
Prioritize complex tasks to meet deadlines and respond to changing priorities.
Explain complex property tax regulations and appraisal procedures to the public.
Make complex arithmetic calculations accurately and rapidly.
Communicate clearly and concisely, both orally and in writing.
Establish and maintain effective working relationships with those contacted in the course of work.