This class is a dual concept class characterized by the responsibility to prepare and/or oversee the preparation of complex audits and assessments of personal properties for tax purposes, and to lead the professional auditor-appraisal staff. Under general direction, performs and/or assists in the performance of complex valuations of personal property for inclusion in the local assessment role and/or leads the work of the professional auditor-appraiser staff; performs related duties as required.
CLASS CHARACTERISTICS
This class is distinguished from the:
Auditor-Appraiser (Supervising) class by the latter's responsibility to plan, organize and administer the work of the Personal Property Section; and
Auditor-Appraiser class which is the full journey level 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 the Auditor-Appraiser (Supervising).
Performs technical and functional lead work over professional staff in reviewing accuracy of work and training subordinate level auditor-appraisal staff.
Examples of Duties
This class specification represents the core area of responsibilities; specific position assignments will vary depending on the needs of the department.
Performs lead worker duties over Auditor-Appraisers, Auditor-Appraiser (Entry) and other support staff such as:
Participating in the assignment, review, audits and appraisals of personal property located in the County;
providing training and technical expertise in complex audit-appraisal theories and methodology and their application;
assisting in planning and implementing division procedures;
participating in training auditor-appraisal staff;
recommending necessity for disciplinary action;
monitoring status of work being performed and keeping supervisor informed of work progress and likelihood of meeting timelines and required deadlines; and
reviewing work of employees led, informing supervisor of customer feedback, work quality, conduct problems, etc. and providing input on performance to supervisor.
Audits Business Property Statements and determines necessity for field audits; establishes penal assessments for non-filers of Business Property Statements in accordance with established policies and procedures.
Receives and evaluates disputed audits with responsible auditor-appraiser and property owner or legal representative; discusses with property owner to resolve contested valuations; may prepare formal audit reports and represent the Assessor's Office at appeal hearings before the local Board of Equalization.
Verifies the existence of businesses at the reported address and discovers new businesses through use of previous years assessment role, 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.
Participates in special projects.
Performs other duties of a similar nature or level as assigned.
Knowledge, Skills & Abilities
Knowledge of:
Principles and practices of accounting systems.
Auditing and appraisal of personal property of private citizens and industrial and commercial firms for tax purposes.
Methods and procedures for determining depreciation, appreciation and replacement cost on equipment and fixtures.
Laws, court decisions, California Revenue and Taxation Code and Board of Equalization regulations relating to personal property valuation.
Standard and accepted principles of leadership, on-the-job training and work review.
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:
Use basic office equipment; use a computer to gather and analyze data.
Drive a motor vehicle.
Interpret and explain laws, regulations and policies governing audit-appraisal program operations.
Apply audit-appraisal theory in the accomplishment of complex audits-appraisals.
Implement operational procedures.
Make decisions and independent judgments.
Research and analyze data and arrive at the appropriate property valuation.
Communicate effectively both verbally and in writing.
Communicate effectively with people of diverse socio-economic backgrounds and temperaments.
Perform mathematical computations.
Establish and maintain cooperative working relationships.
Understand program objectives in relation to departmental goals and procedures.
Demonstrate tact and diplomacy.
Collect and analyze data to draw logical conclusions and make appropriate recommendations.
Prepare narrative and statistical reports.
Comply with laws, regulations and professional practices governing audit-appraisal program.
Lead the work of others engaged in audit-appraisal activity to include distributing work and providing work directions, reviewing work performance and conduct of staff, and providing on-the-job training to staff led.
Secure cooperation and teamwork among professional and/or support staff.
Deal firmly and fairly with clients of diverse socio-economic backgrounds and temperaments.
Maintain accurate records and document actions taken.
Organize and prioritize work assignments.
Make routine arithmetical calculations.
Research regulations, procedures and/or technical reference materials.
Projects consequences of decisions.
Maintain confidentiality of information.
Recognize and respect limits of authority and responsibility.
Gain thorough familiarity with local property and valuations for assigned responsibility.
Collect, analyze and correlate information to arrive at an impartial value for a specific property; work independently or with minimum supervision.
Education and Experience
Experience:
Three (3) years of work experience in accounting, auditing, or property appraisal.
Education:
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.
OR
Possession of a valid Certified Public Accountant license in the State of California.
LICENSING/CERTIFICATION REQ
Permanent Appraiser Certification: A valid permanent Appraiser's certificate issued by the California State Board of Equalization is required.
Advanced Appraiser Certification: A permanent Advanced Appraiser's certificate issued by the California State Board of Equalization must be obtained by employees in this class within the six (6) months of appointment.
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.
SUPPLEMENTAL INFORMATION
Independent travel is required.
Incumbents are required to file an annual Conflict of Interest Statement in accordance with the provisions of the Political Reform Act of 1974
OTHER REQUIREMENTS
Incumbents are required to file an annual Conflict of Interest Statement in accordance with the provisions of the Political Reform Act of 1974.
Background 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 school.
Independent Travel: Employees are required to travel independently, for example, to assess properties, to attend meetings with other County employees, and or to attend meetings with community organizations.
ADA Compliance
Physical Requirements:
Mobility 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.
Lifting, 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 fiqures, 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 signals.
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.
Working Conditions:
Office 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.
Outdoor 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.
Traffic Hazards: Employees in this class will be required to operate a vehicle and thus will be subject to traffic hazards while driving.
Disruptive/Confrontational Human Contacts: Employees in this class may be subject to disruptive and confrontational people.
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