Tax Collections Officer

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

This is a single position classification and 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.

Receives direction from the Treasurer/Tax Manager or assigned management personnel.

Exercises direct supervision over professional, technical and clerical employees supporting the tax collection function.

• Conduct investigations of defaulted unsecured property taxes, traces, locates and interviews.
• Assess, analyze and evaluate testimony.
• Strategically examine and analyze a variety of books and records to gather and document data concerning defaulted unsecured property taxes, initiate small claims court action to enforce collection of delinquent unsecured property taxes, seize and sell delinquent taxpayers personal property, improvements, and possessory interests for satisfaction of delinquent taxes owed.
• File tax liens.
• Act as agent for the Tax Collector, appear and testify in 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.
• Represent the County at the small claims court and may testify on other legal cases.
• Interview taxpayers to obtain information for completion of financial statements and other information to determine payment schedules on accounts owed.
• Contact businesses, neighbors, credit unions and other leads to trace and communicate with persons having delinquent accounts.
• File necessary documents and prepare and provide records for recovery of delinquent unsecured property taxes subject to Federal bankruptcy.
• Plan, prioritize, assign, supervise, and review the work of assigned professional, clerical and technical staff; provide and/or coordinate staff training.
• Assist in resolving problems and recommends methods to increase effectiveness and efficiency of collections work.
• Train employees in collection techniques, evaluation of information obtained and collection policies and procedures.
• Interpret collection policies, California Revenue and Taxation Code, Federal Bankruptcy law and other legal and regulatory requirements for employees and the public.
• Produce reports; obtain collections on delinquent accounts through correspondence, telephone communications and personal interviews.
• Maintain files and records pertaining to accounts, interpret data, prepare reports and reconcile performance statistics to performance goals and objectives.
• 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.

It is the responsibility of applicants to identify in their application materials how they meet the minimum qualifications listed below.

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:  Five years of increasingly responsible journey level experience interpreting and administering laws related to tax law compliance or debt collection work.

Training:  Graduation from a four-year college or university with a Bachelor's degree in business administration, accounting or a closely related field.

NOTE:  Relevant, equivalent experience (performing the same or similar job requiring similar knowledge, skills, and abilities) may be substituted for the required education as determined by the Human Resources Department.

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.

NOTE:  Applicants receiving their degree outside the United States must submit proof of accreditation by a recognized evaluation agency.

Knowledge of:

• Property tax collection laws as prescribed in California Revenue and Taxation Code.
• Field investigation techniques.
• Ability to record research findings and reduce investigation outcome to writing
• Principles and practices of supervision; workload scheduling; and priority setting.
• General functions of a collection agency and commercial law applicable to collections.
• Financial record keeping.
• Particular provisions of laws, rules or regulations enforced or administered by the County.
• Federal bankruptcy law relative to unsecured property tax collections.
• Operations, procedures and regulations applicable in assigned department.
• Sources of information used in locating persons.
• Methods used for the collection of delinquent accounts.

Ability to:

• Evaluate data and information and draw conclusions concerning compliance with California Revenue and Taxation Code and County policies and procedures.
• Supervise, coordinate, train and evaluate the work of assigned staff. 
• Review and interpret documents related to Office operations; observe, identify and problem solve office operations and procedures; understand, interpret and explain department policies and procedures; explain operations and problem solve office issues for the public and with staff. 
• On a continuous basis, sit at desk and/or stand at counter for long periods of time.  Intermittently twist and reach office equipment; write and use keyboard to communicate through written means; communicate clearly by telephone and in person; lift light weight.
• Interpret and apply to specific cases, the provisions of laws, rules or regulations enforced or administered by the Treasurer Tax Collector. 
• Prepare reports and maintain records.
• Analyze unsecured property tax and collection related situations accurately and take effective actions. 
• Establish and maintain effective working relationships with others. 
• Write and speak clearly and effectively. 
• Apply technical knowledge to solve problems related to the property tax collection system.

Training & Experience Rating (100%)

Based upon responses to the supplemental questionnaire, the applicant’s education, training and experience will be evaluated using a pre-determined formula.  Scores from this evaluation will determine applicant ranking and placement on the eligible list.

The eligible list(s) resulting from this recruitment may be certified as a substitute list for a substantially similar classification.  For this purpose, a substantially similar classification is one at a lower level in the same classification (example: entry level vs. journey) and/or a similar classification (similar work performed, similar training and experience qualifications required). If you are contacted for an interview by a County department, you will be informed of the classification and other relevant information. If you choose not to interview for a substantially similar classification, you will remain on the eligible list for which you originally applied.

Thank you for your interest in employment with Placer County. Placer County is an equal opportunity employer and is committed to an active nondiscrimination program. It is the stated policy of Placer County that harassment, discrimination and retaliation are prohibited and that all employees, applicants, agents, contractors, and interns/volunteers shall receive equal consideration and treatment. All terms and conditions of employment, including but not limited to recruitment, hiring, transfer and promotion will be based on the qualifications of the individual for the positions being filled regardless of gender (including gender identity and expression), sexual orientation, race, color, ancestry, religion, national origin, physical disability (Including HIV and AIDS), mental disability, medical condition (cancer or genetic characteristics/information), age (40 or over), marital status, military and/or veteran status, sex (including pregnancy, childbirth and related medical conditions), or any other classification protected by federal, state, or local law. Please contact the Human Resources Department at least 5 working days before a scheduled examination if you require accommodation in the examination process. Medical disability verification may be required prior to accommodation.

The following information represents benefits currently available to permanent Placer County employees and may be subject to change.  It is advisable that applicants inquire as to the most current benefit package during hiring interviews or by contacting the Human Resources Department.

Click here to view benefits for Management bargaining unit

Tentative Recruitment Timeline:

Week of 2/17/2020    Minimum Qualifications Screening

Week of 2/24/2020    Training and Experience Rating

Week of 2/24/2020    Establish Eligible List