County of Alameda

Auditor-Appraiser II (#2710)

Bargaining Unit: SEIU 1021 - Misc Prof/Tech (011)
$45.64-$54.63 Hourly / $3,423.00-$4,097.25 BiWeekly /
$7,416.50-$8,877.38 Monthly / $88,998.00-$106,528.50 Yearly

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DESCRIPTION

This classification specification describes the journey level of the Auditor-Appraiser flexibly staffed series. Incumbents of this classification, under general supervision, perform audits, as required under California Revenue and Taxation Code (hereinafter R&TC), Section 469, of the books and records of businesses, to make appraisals of business personal property and trade fixtures for assessment purposes; and to perform related work as required.

DISTINGUISHING FEATURES

This classification is part of a two-level flexibly staffed classification series of the Auditor-Appraiser classifications. Incumbents in this position are located in the Office of the Assessor.

Auditor-Appraiser II’s work independently in the field and in the office under general supervision, performing audits of books and records and appraisals of business personal property, and trade fixtures. This classification is distinguished from the next lower classification of Auditor-Appraiser I in that the latter is the entry-level, trainee classification in the Auditor-Appraiser series. This classification is distinguished from the next higher classification of Auditor-Appraiser III in that incumbents in the latter classification perform audits of the books and records and appraisals of business personal property and trade fixtures of the most complex businesses, and/or perform audits throughout the United States.

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 or lower level. Each individual in the classification does not necessarily perform all duties listed.

Audits the financial records of businesses to verify the accuracy of the information reported on annual Business Property Statements.
Audits and appraises personal property and trade fixtures of businesses of lesser size or complexity than those appropriate for evaluation by Auditor-Appraiser III’s. This includes on-site inspections and appraisals, interviewing owners, or agents, examining accounting records and reports, making value judgments, preparing audit reports and narratives which detail facts, analysis, conclusions, problems, and their resolution.
Writes narrative reports concerning business personal property and trade fixtures under assessment appeal, testifies, and/or presents audits and/or appraisal reports before the Assessment Appeals Board.
Works with a field crew during the assessment season to canvass assigned geographical areas to verify existing businesses, identify new businesses, conduct physical inspections to determine assessable business personal property and to complete on-site appraisals of businesses not required to file an annual Business Property Statement.
Assists and supports Auditor-Appraiser III’s in the audit and appraisal of the most complex businesses.
Works in specialty valuation units (e.g., the Leased Equipment and Marine and Aircraft units).
Computes the full value of a business property based on the reported cost submitted on Business Personal Property Statements and/or previous audit results.
Utilizes the software program for the appraisal and assessment of business personal property and trade fixtures for ad valorem tax purposes.
Collaborates with commercial real property appraisers to determine the correct classification of structures and fixtures and the proper assessment thereof. Collaborates with real property appraisers to resolve assessment appeals with combined issues involving real estate and business property.
Explains auditing practices, appraisal methods, and value determinations to taxpayers. As needed, answer general questions from the public and other governmental agencies pertaining to property assessment and related issues.

MINIMUM QUALIFICATIONS

1. Education (must meet one of the three options below):

A. Possession of a bachelor’s degree with a major in accounting from an accredited college or university; or

B. Possession of a bachelor’s degree with a specialization in accounting that consist of either of the following:

The completion of 18-semester units (or quarter equivalents) of accounting and/or auditing courses from an accredited college or university; or
The completion of 19-semester units, 16 of which must be in accounting and/or auditing courses from an accredited college or university, and three (3) units may be either business law or economic classes (Equivalent quarter units are acceptable).

C. Possession of a license to practice as a Certified Public Accountant in the State of California.

AND

2. Experience (must meet one of the three options below):

A. The equivalent of one (1) year of full-time experience in the classification of Auditor-Appraiser I or Accountant-Auditor in the Alameda County classified service; or

B. The equivalent of one (1) year of full-time experience in the office of a California Assessor or the office of the California State Board of Equalization at the level equivalent to Auditor-Appraiser II in the Alameda County classified service, which included the performance of R&TC, Section 469, audits and other audits of books and records and appraisals of business fixtures for ad valorem tax purposes; or

C. The equivalent of two (2) years of full-time professional job experience applying accounting/auditing procedures and the California Revenue and Taxation Code for records audit or business property appraisal for assessment purposes.

AND

3. License/Certificate Requirements (must possess both of the following):

A. Possession of a valid California Motor Vehicle Operator’s license; and

B. Possession of a current, valid, permanent, or an inactive permanent appraiser’s certificate issued by the California State Board of Equalization; or be eligible for issuance of a temporary appraiser’s certificate by the State Board of Equalization upon hire.

NOTE: The Civil Service Commission may modify the listed 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 in the “Examples of Duties” section of this specification.

Knowledge of:

General accounting and auditing principles and procedures.
The theory, methodology, practices, and procedures involved in the appraisal of business personal property and trade fixtures.
Factors that determine the value of business personal property and trade fixtures.
Provisions of real estate law, the California State Constitution, the California Revenue and Taxation Code, Administrative Rules, Property Tax Rules of the California State Board of Equalization, appraisal sections of the Assessor’s Handbook, California statutes, local rules and regulations pertaining to the appraisal of business personal property and fixtures for ad valorem tax purposes.

Ability to:

Establish and maintain cooperative and professional relationships with others.
Assemble, analyze, and draw logical conclusions, including the ability to do so with respect to data of the sort used in the appraisal of business personal property and fixtures.
Identify, assess, evaluate, and solve problems.
Make appropriate decisions and judgments.
Prepare clear, concise audit reports, letters, and other written communications.
Organize and plan time for workload.
Communicate effectively, both orally and in writing.
Follow written and oral instructions
Work effectively with the public and co-workers.
Work independently.
Audit financial books and records and appraise business personal property and trade fixtures.
Discover and resolve audit and appraisal problems.
Communicate effectively, both orally and in writing.

CLASS SPEC HISTORY

Old doc: 2705h/JO:jc

Rev. 11/98; 3/24/99; 4/1/99; 4/5/99; 4/7/99; 5/4/99

Final Revision 6/18/99

New document: 2705-2710.doc

ys/5/01

CSC Date: 7/7/99

AS:cs Revised 11/6/13

CSC Date: 11/26/13

RE:sa Revised 07/13/2020

CSC Date: 07/29/2020

DR:saa Revised 01/24/23

CSC Date: 11/15/2023

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)
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
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.