County of Alameda

DESCRIPTION

Under direction, to supervise and review appraisals prepared for Assessment Appeals Board (AAB) cases; to coordinate case preparation for ultimate presentation before the AAB; to provide direction to AAB unit and other clerical and appraisal personnel, including any additional representatives appearing before an AAB; and to perform related work as required.  

DISTINGUISHING FEATURES

The Assessor's Representative has thorough knowledge of all specialized facts of the appraisal process and possesses skills of communication, public speaking, and judicial procedure.  This specialized class differs from other appraisal classifications by having responsibility for the presentations of staff appraisals to the AAB.  The Assessor's Representative reviews staff appraisals for form and content and supervises the staff presentations to the AAB.  This class is permanently assigned to working on appeals cases and may either be assigned to present cases for real property or for business and personal property.  The position reports to a Supervising Appraiser II or higher classification in the Real Property Section, or to a Supervising Auditor-Appraiser II or higher classification in the Business Personal Property Section.  The supervisors handle the most complex appeals and supervise staff.

EXAMPLES OF DUTIES

NOTE:    The following are the duties performed by employees in this classification.  However, employees may perform other related duties at an equivalent level.  Each individual in the classification does not necessarily perform all duties listed.

1. Reviews all incoming real property or business personal property appeals cases.
2. Coordinates exchange of information functions; issues change notices; determines the need for requesting written findings of fact.
3. Corresponds with applicants regarding insufficient exchanges, requests for additional information and scheduling coordination.
4. Coordinates preparation and presentation of combined real estate and personal property appraisals.
5. Prepares and presents complex real or personal property cases before the Assessment Appeals Board and the hearing officer.
6. Participates in property tax audits and assessment appeals of audit results.
7. Investigates and resolves calamity claims.
8. Reviews and disseminates information on recent court decisions pertaining to appraisal practice and assessment appeals procedures.
9. Directs Assessor's Office personnel appearing before the Assessment Appeals Board.
10. May direct AAB Unit clerical operations, other clerical staff and any additional representatives that may be required by annual caseload.
11. Screens appeals applications to determine which are issues of value and which are legal issues; value issues are then prepared for the AAB; legal issues are not within the jurisdiction of the AAB.
12. Assists County Counsel in preparation of written findings of fact.
13. Reviews final opinions of value and the method and degree of appraisal for adequacy for assessment appeals purposes.  Recommends different approaches or information sources in order to ensure thorough preparation.
14. Determines which Board decisions should be rebutted and which decisions should be challenged legally, and assists in establishing guidelines for such actions.
15. Answers questions of Appeals Board members and appellants pertaining to the Revenue and Taxation Code, the California Administrative Code, the Government Code, California Constitution, assessment procedures, and the Assessor's handbook.

MINIMUM QUALIFICATIONS

For the Real Property Appraisal Section:

EITHER I

Experience:

The equivalent of one year of full-time experience in the class of Appraiser III in the Alameda County classified service (non-classified includes District Attorney’s Office and the Hospital Authority).

OR II  

Education:  

Possession of a Baccalaureate degree awarded by an accredited college or university;

AND

Experience:  

The equivalent of four (4) years of full-time experience in real property appraisal work of which included the equivalent of one year of full-time experience in supervising real estate appraisers for ad valorem tax assessment purposes.

 

For the Business Personal Property Section:

EITHER I

Experience:  

The equivalent of one year of full-time experience in the class of Auditor Appraiser III in the Alameda County classified service (non-classified includes District Attorney’s Office and the Hospital Authority).                                                               

OR II

Experience:  

The equivalent of four (4) years of full-time business personal property appraisal and audit experience which included the equivalent of one year of full-time experience in supervising business and personal property appraisal work for ad valorem tax purposes.

AND

Education:

Qualification by one of the following means specified in R&TC Section 670(d) to perform mandatory audits under R&TC Section 469.

1. Possession of a bachelor’s degree with a major in accounting from an accredited college or university, or
2. Possession of a bachelor’s degree, with a minimum of 18 units in accounting that included 6 units of basic/introductory accounting and 6 units of intermediate accounting, together with 3 units of auditing, and/or 3 units of federal/state tax and/or 3 units of cost accounting and/or 3 units of advanced accounting.  (The unit requirements herein are expressed as semester units.  Equivalent quarter units are acceptable.  Courses in business law, economics or related areas to don’t satisfy the requirements of R&TC Section 670[d]), or
3. Possession of a license to practice as a Certified Public Accountant in the State of California.

For Both Patterns:  

License: 

Possession of a valid California Motor Vehicle operator's license.      

Certificate:  

Possession of a current, valid permanent appraiser’s certificate or an inactive/permanent appraiser’s certificate issued by the California State Board of Equalization.

 

NOTE:    The Civil Service Commission may modify the above Minimum Qualifications in the announcement of an examination.

KNOWLEDGE AND SKILLS

NOTE:    The level and scope of the following knowledge and abilities are related to duties listed under the “Examples of Duties” section of this specification.

Knowledge of:

• Appraisal principles, terminology and procedures.
• Provisions of the State Constitution, the Revenue and Taxation Code, Administrative Rules, and the Assessor's Handbook pertaining to the assessment of real property and business personal property for tax purposes.
• Statistical analyses used to estimate market value.
• Principles of personnel supervision and training.  

Ability to:

• Assemble and analyze appraisal data and analyze the factors influencing the value of real property and business personal property.
• Organize and supervise real property and business and personal property assessment appeals.
• Direct and assist subordinates in difficult appeals presentations.
• Maintain cooperative relations with persons contacted in the work.
• Analyze situations accurately and determining an effective course of action.
• Prepare written correspondence and reports.
• Make oral presentations before quasi-judicial body.

CLASS SPEC HISTORY

JE:mdc  11/12/78

JE:nt  Revised 11/13/81

JGS:sw  Revised 12/2/93

Old doc:  Y:\1214H.wpf

New doc:  2622.doc

ys/2/01

CSC Date:  1/12/94

HC:pf  Revised 11/10/04

CSC Date:    12/8/04

RE:sa Revised 07/13/2020

CSC Date: 07/29/2020

BENEFITS

Alameda County offers a comprehensive and competitive benefits package that affords wide-ranging health care options to meet the different needs of a diverse workforce and their families. We also sponsor many different employee discount, fitness and health screening programs focused on overall well being.  These benefits include but are not limited to*:

For your Health & Well-Being

• Medical – HMO & PPO Plans
• Dental – HMO & PPO Plans
• Vision or Vision Reimbursement
• Share the Savings
• Basic Life Insurance 
• Supplemental Life Insurance (with optional dependent coverage for eligible employees)
• Accidental Death and Dismemberment Insurance 
• County Allowance Credit
• Flexible Spending Accounts - Health FSA, Dependent Care and Adoption Assistance
• Short-Term Disability Insurance
• Long-Term Disability Insurance
• Voluntary Benefits - Accident Insurance, Critical Illness, Hospital Indemnity and Legal Services
• Employee Assistance Program

For your Financial Future

• Retirement Plan - (Defined Benefit Pension Plan)
• Deferred Compensation Plan (457 Plan or Roth Plan)

For your Work/Life Balance

• 12 paid holidays
• Floating Holidays
• Vacation and sick leave accrual
• Vacation purchase program
• Management Paid Leave**
• Catastrophic Sick Leave
• Pet Insurance
• Commuter Benefits Program
• Guaranteed Ride Home
• Employee Wellness Program (e.g. At Work Fitness, Incentive Based Programs, Gym Membership Discounts)
• Employee Discount Program (e.g. theme parks, cell phone, etc.)
• Child Care Resources
• 1^st United Services Credit Union 

*Eligibility is determined by Alameda County and offerings may vary by collective bargaining agreement.  This provides a brief summary of the benefits offered and can be subject to change.

** Non-exempt management employees are entitled to up to three days of management paid leave. Exempt management employees are entitled to up to seven days of management paid leave.