Under general supervision, serves as the technical specialist or leadworker involved in auditing and accounting records and financial statements in order to verify personal property statements for tax assessment purposes; and does related or other work as required in accordance with Rule 3, Section 3 of the Civil Service Rules.
This is the advanced journey level class in the Auditor-Appraiser series. As a specialist, an incumbent is responsible for performing audit-appraisals of the largest and most complex commercial and industrial properties and for developing data, schedules, and tables necessary for the preparation of the annual assessment roll. As a leadworker, an incumbent may be responsible for leading and directing a field crew of subordinate Auditor-Appraisers and assisting with the assignment, coordination and review of mandatory audits and CCCASE audits.
Performs the most complex audit-appraisals of real and personal property of the largest commercial and industrial accounts. Performs out-of-state audits.
Assigns, trains, and monitors the work of a professional audit-appraisal crew involved in the audit-appraisal of real and personal property.
Reviews, analyzes, and evaluates annual property statement fillings of the largest commercial and industrial "allocation" accounts; reviews, analyzes, and evaluates business entity transfers for the purpose of sale price allocation to real and personal property. Computes taxable full cash values for real and personal property using the cost, income, or sales approach to value.
Investigates complaints; makes reports with recommendations based on findings.
Assists in the preparation of value tables and schedules used in the annual valuation of real and personal property, and the annual listing and selection of mandatory and non-mandatory audit candidates.
Does research, prepares reports, and makes recommendations to assist in the design and installation of data processing systems, and office standards and procedures.
Prepares assessment appeal cases and represents the Assessor as a witness in presentations before the Assessment Appeals Board.
Experience: Two years as an Auditor-Appraiser II in San Joaquin County service.
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: Three years in professional accounting or auditing.
Education: Completion of 60 semester (or equivalent quarter) hours 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 of accounting.
Experience: Five years in professional accounting or auditing.
License: A current California license in accounting.
Education: Completion of at least 18 semester (or equivalent quarter) units in accounting or auditing courses given by an approved collegiate grade residence or correspondence school of accounting.
Experience: Five years in professional accounting or auditing
License: Possession of a valid California driver's license.
Certificates: A permanent Appraiser’s Certificate issued by the State Board of Equalization must be obtained by an employee in this class within the first year of employment.
Special Requirement: Successful completion of: 1) an advanced income course offered by either the State Board of Equalization, the Appraisal Institute or the American Institute of Real Estate Appraisers; and 2) one additional advanced State Board of Equalization or equivalent appraisal course.
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 appraisal of real and personal property for tax assessment purposes.
Independently conduct difficult technical audit appraisals of farms, ranches, industrial and commercial and other real and personal property; assign, train, and supervise the work of subordinate employees; analyze and present facts and recommendations clearly and concisely, orally and in writing; plan, 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.