$37.46-$45.54 Hourly / $6,494.00-$7,893.00 Monthly / $77,922.00-$94,718.00 Yearly
Under general supervision, is responsible for inspecting, analyzing and evaluating personal property holdings of business firms for assessment and audit purposes; may audit accounting and related records to verify accuracy of business tax returns(such as payroll expense tax, gross receipts tax, transient occupancy tax, parking tax, etc.) related to municipal and/or State codes.
Requires responsibility for: carrying out and explaining existing auditing procedures and methods in connection with business property assessment activities; making regular contacts with the general public and representatives of business and commercial firms relative to tax assessment, activities; preparing, checking and reviewing detailed financial and operational records and reports in connection with tax assessment activities.
This is the journey-level classification in the Tax Auditor-Appraiser series. It is distinguished from the 4222 Sr. Tax Auditor-Appraiser class in that incumbents in the latter class examine and analyze more difficult and complex accounting, financial and operational records and documents related to applicable taxes and/or property and fixtures of large commercial and industrial establishments. Although the 4220 Tax Auditor-Appraiser exercises independent judgment in the application of audit methods and techniques, set procedures and standards are typically followed and work is subject to review by the Principal Auditor.
According to Civil Service Commission Rule 109, the duties specified below are representative of the range of duties assigned to this job code/class and are not intended to be an inclusive list.
1. Examines and audits accounting records, financial statements and related documents of industrial and commercial business firms in connection with the assessment of business taxes or valuation of business property prescribed by law.
2. Inspects and appraises personal property including merchandise, industrial machinery, office equipment and leasehold improvements, and reconciles financial, records and other related data.
3. Adjusts inventories for purchases, fabrications, processing and sales between last inventory data and the tax assessment date.
4. Reviews and discusses audit findings with property or business owners or their representatives.
5. Assists tax payers filing tax declarations in the Assessor’s office in completing their declarations, and answers questions on personal property tax matters.
6. Supervises and instructs temporary clerks, during the assessment period, in the distribution of property tax demands and completion of demand notices during the filing season.
7. Examines books, accounts and supporting records relative to the purchase and use tax returns of tax payers and establishes tax liability or refunds.
8. Reviews probate inventories to ascertain the portion of such inventories which are subject to personal property tax.
9. Examines and assesses personal property stored in commercial warehouses; prepares work papers and reports of field auditing activities.
10. Examines and audits accounting records, financial statements and related documents of parking operators, hotel operators, and other businesses in connection with the administration of the applicable municipal and/or State codes.
11. Supports appeals activities, such as conducting research and assembling appeals packages.
Knowledge of: methods and practices used in auditing accounting and financial records; revenue and taxation codes pertaining to the assessment of relevant business taxes or valuation of business property.
Ability and Skill to: apply accounting and auditing techniques to practical field problems; audit and appraise business property or business taxes; analyze financial and accounting data and draw logical conclusions there from; maintain cooperative and effective relationships with the general public; prepare accurate and concise work papers and reports on auditing activities.
These minimum qualifications establish the education, training, experience, special skills and/or license(s) which are required for employment in the classification. Please note, additional qualifications (i.e., special conditions) may apply to a particular position and will be stated on the exam/job announcement.
Requires possession of a baccalaureate degree from an accredited college or university with major coursework in accounting, including at least twenty-four (24) semester units or thirty-six (36) quarter units of accounting and/or auditing courses.
Two (2) years of verifiable professional level experience as financial auditor or accountant, which must include preparation of financial statements and managerial reports.
License and Certification:
Positions at the Assessor/Recorder’s Office require eligibility for certification from the California State Board of Equalization as an appraiser for property tax purposes. In accordance with the California State Board of Equalization, appointees to this class must possess or obtain permanent certification as an appraiser for property tax purposes within one (1) year of appointment, and must maintain certification as a condition of continued employment.
Additional qualifying experience may be substituted for the required education; however, no substitution is allowed for the twenty-four (24) semester units or thirty-six (36) quarter units of Accounting and/or Auditing courses. One (1) year of experience is equivalent to thirty (30) semester units or forty-five (45) quarter units.