Auditor - Appraiser - Senior

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Placer County offers a comprehensive benefits package to employees. The following information represents benefits currently available to permanent Placer County employees and may be subject to change. Applicants should inquire as to the most current benefit package during hiring interviews or by contacting the Human Resources Department.

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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.

• 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: 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:

• 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.

International Degrees

If you earned your degree outside the United States, you must provide proof of accreditation from a recognized evaluation agency. Please attach this documentation to your application to ensure your education is verified.

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 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.

Ability to:

• 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.

• Evaluation: We use a pre-determined formula to score your responses related to education, training, and professional experience.

Accuracy: Please ensure your application and questionnaire thoroughly reflect your background, as these scores determine your ranking on the eligible list.

Pre-Hire Requirements

Candidates must complete the following requirements before their start date if an offer is extended:

• DOJ Criminal Background Clearance: Successfully complete a fingerprint-based background check through the California Department of Justice.
• Medical Evaluation: Pass a pre-employment physical, which may include drug screening and/or a psychological evaluation.
• Oath of Office: Subscribe to the constitutional oath or affirmation as required for all public employees by the California Constitution.
• Employment Eligibility Verification: Provide original documents that establish both identity and the legal right to work in the United States, as required by the U.S. Citizenship and Immigration Services (USCIS).

Position-Specific Requirements

In addition to the above, some positions may require one or more of the following:

• Age Verification: Provide documentation verifying that you meet the minimum legal age requirements for this position.
• Background Check: Some positions require a background investigation. This may include a credit check, voice stress analysis, polygraph, and/or proof of bonding.
• Law Enforcement: Applicants for law enforcement functions must complete a conviction history questionnaire prior to or during the interview process.
• Medi-Cal Access/Licensing: Applicants with access to Medi-Cal billing software or who are licensed providers must clear the Federal Exclusion List, credentialing, and social security verification.

Failure to clear all requirements may result in an employment offer being withdrawn.

Substitute Lists

• Interviews: If contacted to interview for a similar role, the hiring department will provide the specific job details before the interview.
• No Risk: Choosing not to interview for a different classification will not affect your standing on the original list for which you applied.

Placer County is an equal opportunity employer committed to a workplace free from unlawful discrimination, harassment, and retaliation. All applicants and employees receive fair and equal consideration in every stage of employment. Employment decisions are based on job‑related qualifications and are not influenced by any protected characteristic under federal, state, or local law. Refer to our Equal Employment Opportunity Program and Policy Statement (PDF) for detailed information.

Applicants who need an accommodation during the recruitment or examination process should contact Human Resources at least five working days before the scheduled exam.

For questions regarding this recruitment, please contact Hannah Moore, Administrative Technician, at hmoore@placer.ca.gov or (530) 886-4667.