Under general supervision, examines real and personal property; audits financial statements, and other records of agricultural, commercial, and industrial businesses for property tax assessment purposes; does research, analysis and evaluation work in the appraisal of real and personal property; and does related or other work as required in accordance with Rule 3, Section 3 of the Civil Service Rules.
This is the journey level class in the Auditor-Appraiser series. Incumbents of this class independently audit "mandatory" agricultural, commercial, and industrial accounts. This class differs from the Auditor-Appraiser I in that the incumbents work independently and may train others. This class differs from the Auditor-Appraiser III in that the latter audits the largest and most complex commercial and industrial properties or serves as a team leader of a group of Auditor-Appraisers.
Performs state-wide audit-appraisals of more complex real and personal property of agricultural, routine commercial and industrial accounts; reviews, analyzes and evaluates annual property statement filings, computes taxable full cash value for supplies, machinery and equipment, equipment out on lease/rent, construction in progress, and trade fixtures by adjusting original historical cost for changes in price level, trade level, and depreciation.
Reviews, analyzes and evaluates real and personal property values utilizing income capitalization approach; reviews, analyzes and evaluates business entity transfers for purposes of sale price allocation to real and personal property.
Investigates complaints; collects and evaluates data; prepares reports and recommendations based on findings.
Performs a variety of office and field work relating to the real and personal property assessment process including discovery of accounts, internal audit verification of property statements, interviews with property owners, accountants, brokers, suppliers, and others regarding real and personal property sales, cost classification, economic life, or other information.
Assists in the preparation of assessment appeals; may present data before Assessment Appeals Board.
Assists in training of Auditor-Appraiser I's in field and office procedures.
Experience: One year as an Auditor-Appraiser I in the San Joaquin County Assessor's Office.
Education: Graduation from an accredited four-year college or university with a specialization in accounting, including at least 18 semester (or equivalent quarter) units in accounting or auditing courses.
Experience: Two years in professional accounting or auditing.
Education: Completion of 60 semester (or equivalent quarter) units in an accredited college or university including at least 18 semester (or equivalent quarter) units in accounting or auditing courses given by an approved collegiate grade residence or correspondence school.
Experience: Four years in professional accounting or auditing.
License: A California license in accounting.
Education: Completion of at least 18 semester (or equivalent quarter) units in accounting or auditing courses in an accredited college or university or correspondence school of accounting.
Experience: Four years of professional accounting or auditing.
License: Possession of a valid California driver's license.
Certificate: Applicants must obtain a permanent Appraiser Certificate issued by the State Board of Equalization within the first year of employment.
Property appraisal principles, practices, and procedures that relate to the appraisal of industrial, commercial, and other real and personal property for tax assessment purposes; accounting and auditing principles and practices; laws, rules, and regulations relating to appraisals of real and personal property for tax assessment purposes; business law and laws and regulations affecting appraisal for tax assessment purposes.
Conduct audits and appraisals of farm, ranch, industrial and commercial real and personal property; analyze and present facts and recommendations clearly and concisely, orally and in writing; establish and maintain effective working relationships with the public and other appraisers.
Mobility-Frequent operation of keyboards, sitting for extended periods, standing for long periods, walking; Lifting-Frequently 20 pounds or less; Vision-Good vision; frequent reading and close-up work; normal hand and eye coordination; Dexterity-Normal dexterity with frequent writing and repetitive motion; Hearing/Talking-Frequent hearing and talking on the telephone and in person; Emotional/Psychological-Frequent public contact and decision making; frequent concentration required; Special Conditions-May require occasional overtime, weekend or evening work.