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.
Receives general direction from assigned management staff.
Exercises direct supervision over professional, technical and clerical staff.
Duties may include, but are not limited to, the following:
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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.
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Plan, prioritize, assign, supervise and review the work of staff involved in the property valuations for the purpose of property tax assessments.
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Assign and distribute work to ensure completion of audits within established deadlines.
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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.
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Act on behalf of the assigned management staff in his/her absence.
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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.
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Prepare and resolve the most complex assessment appeals involving personal property and fixtures.
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Prepare assessment roll correction documents when warranted by the situation.
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Conduct the largest and most complex mandatory audits of business records to identify and determine the appraised value of business personal property and fixtures.
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Interpret and analyze data in business records for taxability of property, ownership, classification and reported cost.
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Reconcile data to reported costs; value property items; determine changes and enter results in records.
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Respond to complex written and telephone inquiries from the public.
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Review files and determine the scope of audits; schedule and coordinate audits; and present audit findings to taxpayers.
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Evaluate written statements from taxpayers for justified changes in values and completeness.
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Enroll arbitrary, escape, penalty, and refund assessments pursuant to the Revenue and Taxation Code.
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Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
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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.
Required License or Certificate:
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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.
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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.