Placer County

Auditor - Appraiser - Assistant (#14610)

$33.37-$41.68 Hourly / $5,784.13-$7,224.53 Monthly / $69,409.60-$86,694.40 Yearly

Auditor - Appraiser - Associate (#14611)

$36.79-$45.95 Hourly / $6,376.93-$7,964.67 Monthly / $76,523.20-$95,576.00 Yearly


DEFINITION

To resolve assessment issues with property owners or other members of the public and discuss, explain and provide answers to assessment issues; to appraise business personal property and fixtures; to perform audits of business financial records and other documents to identify and value business property; to review and evaluate annual statement forms from businesses; and to enter and manipulate appraisal data in a computerized assessment environment.

DISTINGUISHING CHARACTERISTICS

Assistant Auditor–Appraiser  
This is the entry level class in the Auditor–Appraiser series.  This class is distinguished from the journey level of Associate Auditor–Appraiser by the performance of the more routine and less complex tasks and duties assigned to positions within this series.  Employees at this level are not expected to perform with the same independence of direction and judgement on matters allocated to the journey level.  Since this class is typically used as a training class, employees may have only limited or no directly related work experience.  Employees work under immediate supervision while expanding their experience and learning more complex job tasks.

Associate Auditor–Appraiser  
This is the full journey level class within the Auditor–Appraiser series.  This class is distinguished from the Assistant Auditor–Appraiser by the assignment of the full range of duties.  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 within the work unit.  Positions in this class are flexibly staffed and are normally filled by advancement from the entry level.

SUPERVISION RECEIVED AND EXERCISED

Assistant Auditor–Appraiser
Receives general supervision from the Principal Auditor–Appraiser.

Associate Auditor–Appraiser
Receives direction from the Senior Auditor-Appraiser of the Principal Auditor–Appraiser.

EXAMPLES OF ESSENTIAL DUTIES

Duties may include, but are not limited to, the following:
  • 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.
  • Conduct mandatory and non-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.
  • Prepare and resolve assessment appeals involving business property.
  • Respond to written and telephone inquiries from the public.
  • Attend seminars and read professional publications to maintain continuing education requirements through the State Board of Equalization.
  • Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
  • Act on behalf of Senior Auditor Appraiser or the Principal Auditor Appraiser in supervisor's absence.
  • Perform related duties as assigned.

EXAMPLES OF NON-ESSENTIAL DUTIES

Duties may include, but are not limited to, the following:
  • 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.
  • Appraise accounts for escape assessments; derive value from prior statements or comparable property; and determine penalties pursuant to the Revenue and Taxation Code.

MINIMUM QUALIFICATIONS

Assistant Auditor-Appraiser

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: No experience is required.

Training: Equivalent to a Bachelor’s degree from an accredited college or university with major course work in accounting or business 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 670 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.

Associate Auditor–Appraiser

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: Two years of responsible experience conducting audits and appraisals performing duties similar to an Assistant 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

Assistant Auditor-Appraiser

Knowledge of:

  • 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.

Ability to:

  • 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 offices of businesses; and stand for long periods of time 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.
  • Apply accounting and auditing knowledge to valuation of business property.
  • Conduct property tax audits.
  • Establish and maintain effective working relationships with the public and fellow employees of the County.
  • Make complex arithmetic calculations accurately and rapidly.
  • Operate a personal computer in an on-line processing environment, utilize software application programs commonly used in the Assessor's Office.
  • Communicate effectively in speaking and writing. 

Associate Auditor–Appraiser

In addition to the qualifications for Assistant Auditor–Appraiser:

Knowledge of:

  • 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 commercial and industrial businesses, including farms, plus boats and aircraft.
  • Policies, organization and procedures of an Assessor's office.

Ability to:

  • 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 offices of businesses; and stand for long periods of time 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.
  • Prioritize tasks to meet deadlines and respond to changing priorities.
  • Explain property tax regulations and appraisal procedures to the public.
     

CLASS: 14610; EST: 9/2/1995; REV: 8/1/2006;
CLASS: 14611; EST: 9/2/1995; REV: 8/1/2006;