the entry level of the Auditor‑Appraiser series.This class is
distinguished from the journey level by the performance of the more routine
tasks and duties assigned to positions within this series.Positions assigned to this level are not
expected to function at the same skill level and exercise less independent
discretion and judgment in matters related to work procedures and methods.Work is supervised while in progress and fits
an established structure or pattern.Exceptions or changes in procedure are explained as they arise. Incumbents
in this series learn to apply auditing and appraisal theories and techniques
to assess valuations of personal property for inclusion in the local assessment
This class is distinguished from the Auditor-Appraiser class which is the full journey level class of the Auditor-Appraiser series characterized by the responsibility to perform full, accurate and complete audits and assessments of personal property for tax purposes. Incumbents conduct audit-appraisals of personal property for private citizens and in commercial, industrial and agricultural businesses.
Supervision Received and Exercised
Receives general direction, from a supervisory level class.
Exercises no supervision.
This class specification
represents the core area of responsibilities; specific position assignments
will vary depending on the needs of the department.
to conduct mandatory and non‑mandatory audits of personal properties; inspects,
analyzes and determines value of machinery, equipment fixtures and other
taxable property by performing the following:
accounting ledgers, financial reports, journals, income and invoice records to
determine date purchased and acquisition cost;
onsite inspection of properties; makes determination of appropriate adjustments
to book value to effect a current market value judgment;
replacement costs and depreciation factors to arrive at cash value and assessed
income data to determine the value of unique types of property where a cost
approach is not valid, prepares audit reports and narratives; and
documentation on and conducts cross checks of reported lease equipment located
in Solano County.
·Meets with taxpayers to discuss audits, appraisals, Business
Property Statement and answer questions; discusses assessed valuation with
property owners or legal representative in case of contested valuation;
prepares documentation for appeal's hearings to the Assessment Appeals Board.
·Learns to appraise business properties by performing the
·verifies the existence of businesses at reported address and
discovers new businesses through use of previous years assessment roll, phone
books, Board of Equalization records, and/or physical check of location;
·visits new business establishments, interviews owners,
examines financial records and business personal property to make initial
assessment of business personal property valuation; and
·provides assessment information to business owners and other
·Contacts business that have failed to file required
statements; attempts to secure documents to support valuation.
·Audits Business Property Statements and determines necessity
for field audits; establishes penal assessments for non‑filers of Business
Property Statement in accordance with established policies and procedures.
·Explains tax laws, regulations and valuation methods to the
public in person and over the telephone.
·Stays abreast of laws and regulations; attends professional
meetings, seminars and workshops; contacts and gathers data from other agencies
·Assists in the preparation of valuations factors for
processing of property statements; provides input relative to new or revised
processes and systems.
·Performs other duties of a similar nature or level as assigned.
Knowledge, Skills & Abilities
Basic principles and practices of bookkeeping, accounting and auditing principles, and accounting records and financial reports.
Appraisal of property for tax purposes.
Methods and procedures for determining depreciation, appreciation and replacement cost on equipment and fixtures.
Oral communication techniques to include presentations to groups of various sizes in a positive, inclusive and motivational manner.
Customer service techniques for dealing with customers, often in a difficult or confrontational situation.
English composition, spelling, grammar, vocabulary and punctuation for both written and oral communication.
Formats and appropriate terminology for written communications such as business correspondence and narrative reports.
Standard office procedures, practices, equipment, personal computers and software.
Skills and/or Ability to:
Utilize basic office equipment; use a computer to gather and analyze data.
Drive a motor vehicle.
Analyze and interpret transactions a variety of financial records and business personal property for property tax purposes and for the purpose of conducting audits of industrial and commercial businesses for local assessment roll purposes.
Learn appraisal techniques to value different types of equipment, machinery and fixtures.
Inspect and appraise personal property.
Understand, interpret and explain laws, regulations and policies governing auditing/appraising program operations.
Read and interpret blueprints, maps and property descriptions.
Communicate effectively both verbally and in writing with people of diverse socio-economic backgrounds and temperaments.
Establish and maintain cooperative working relationships; demonstrate tact and diplomacy; deal firmly and fairly with clients.
Collect and analyze data to establish valuations; draw logical conclusions and make appropriate recommendations; research regulations, procedures and/or technical reference materials.
Comply with laws, regulations and professional practices governing audit-appraisal program services and operations.
Understand and analyze expenditure reports;
Prepare and maintain accurate records and document actions taken.
Interview people to acquire data necessary to complete audit-appraisals.
Maintain confidentiality of information.
Education and Experience
One (1) year of work experience in accounting, auditing, or property appraisal.
A Bachelor's degree from an accredited college or university is required, with a specialization in Accounting.
Note: A degree with a specialization in accounting consists of either:
Eighteen (18) semester units (or quarter units equivalent) of accounting and/or auditing courses from an accredited institution of higher education. Courses taken (e.g., business law and economic classes) outside of accounting and/or auditor are not qualifying toward the 18 units; OR
Nineteen (19) semester units (or quarter units equivalent), 16 or more of which must be accounting and/or auditing courses from an accredited institution of higher education, and three (3) semester units (or quarter units equivalent) may be either business law or economic classes.
Possession of a valid Certified Public Accountant license in the State of California.
Temporary Appraiser Certification: A temporary Appraiser's certificate issued by the California State Board of Equalization must be obtained by employees in this class within the first month of employment.
Permanent Appraiser Certification: A permanent Appraiser's certificate issued by the California State Board of Equalization must be obtained by an employee in this class within the first year of employment.
Driver's License: Possession of a valid Class C California Driver's License is required.
Note: All licenses, certificates and registrations must be kept current while employed in this class. This may include the completion of continuing education units to maintain the required registration in good standing. Employees must keep their licenses, certifications and registrations current and failure to do so may constitute cause for personnel action, in accordance with the Civil Service Rules and of applicable bargaining agreement.
Employees may be promoted from the entry level or the journey level without further examination in flexibly staffed classes.
and Dexterity: Positions in the class
typically require stooping, kneeling, reaching, standing, walking, fingering,
grasping, feeling (i.e. sense of touch), climbing and repetitive motion. Tasks may involve extended periods of time at
a keyboard or workstation.
Carrying, Pushing and Pulling – Light Work:
Employees in this class will be exerting up to 20 pounds of force
occasionally and/or up to 10 pounds of force frequently, and/or a negligible
amount of force constantly to move objects.
Vision: Positions in this class require the employee
to have close visual acuity, with or without correcting, to prepare and analyze
data and figures, transcribe, view a computer, read, and etc. Some tasks require the ability to perceive
and discriminate colors or shades of colors, depth, and visual cues or
Hearing/Talking: Positions in this class require the employee
to perceive the nature of sounds at normal speaking levels with or without
correction, and have the ability to receive detailed information through oral
communication. Positions in this class require
the employee to express or exchange ideas by means of the spoken word.
Work plus Outdoor work: While most work
will be in an office setting, visits to outdoor properties will require an
employee to work outside and be subject to a variety of weather conditions,
walking on uneven terrain, and working around vehicles in operation and around
machinery with moving parts.
Work and Industrial Areas: Visits to
properties to be appraised may require exposure to adverse environmental
conditions such as dirt, dust, wetness, rain, temperature and noise extremes,
animal/wildlife attacks, animal/insect bites, and sloped and/or uneven terrain.
Hazards: Employees in this class will be
required to operate a vehicle and thus will be subject to traffic hazards while
Human Contacts: Employees in this class
may be subject to disruptive and confrontational people.
·Incumbents are required to file an annual Conflict of Interest
Statement in accordance with the provisions of the Political Reform Act of
Checks:The County may conduct a
background check and a reference check on candidates prior to appointment to a
position within this class.The
background check may include the State of California Department of Justice, the
Federal Bureau of Investigation, the Child Abuse Central Index and criminal
checks in any City/County where the applicant has live, worked or gone to
Travel:Employees are required to travel independently,
for example, to assess properties, to attend meetings with other County
employees, and/ot to attend meetings with community organizations.