County of Alameda

Under direction, to plan, supervise, and review the work of subordinates performing audits of books and records, and appraisals of personal property and fixtures for assessment purposes and preparation of assessment appeals; and to perform related work as required.

DISTINGUISHING FEATURES

Supervising Auditor-Appraisers work as first-line supervisors who direct the work of auditor-appraisers and clerical staff.  This position differs from the next lower-level position of Auditor-Appraiser III and Assessor’s Representative, in that the latter are not responsible for the direct supervision of audit-appraisal units.

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. Assigns and arranges work of field appraisal, office, and audit crews on the basis of the section's needs, statutory requirements, and individual capacities.
2. Reviews field, office and audit work submitted by auditor-appraisers.
3. Orients, trains and evaluates performance of subordinate personnel; participates in their selection.
4. Documents performance problems of subordinate personnel and makes recommendations on disciplinary actions.
5. Assists the Principal Auditor-Appraiser in planning and organizing audit-appraisal programs and related work of the section.
6. Directs conferences with taxpayers on all matters relating to units under his/her supervision.
7. May appear and testify before local Boards of Equalization, the State Board of Equalization, and in Superior Court on ad valorem tax matters.
8. Uses computers and computer equipment, software and programs used by the Assessor’s Office, including computer workstations, personal computers and peripheral devices, independently or as part of a networked information system, for the purpose of entering, retrieving, updating and working with data relevant to the appraisal and assessment of business personal property and trade fixtures for ad valorem tax purposes.

EITHER I

Experience:

The equivalent of two (2) years’ full-time experience in the class of Auditor-Appraiser III in the Alameda County classified service.  (Non-classified includes District Attorney’s Office, Hospital Authority, and the Consolidated Courts.)

OR II

Experience:

The equivalent of three (3) years recent, full-time professional experience in accounting, business property appraisal or auditing work in a capacity equivalent to Alameda County’s class of Auditor-Appraiser III of which one year is in a supervisory capacity.

AND

Education:

Qualification to perform audits for property tax purposes under California Revenue and Taxation Code Section 670(d) by one of the following means:

1. Possession of a Bachelor's degree with a major in accounting from an accredited 4-year college or university, or
2. Possession of a Bachelor’s degree in another subject, 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 do not satisfy the requirements of R&TC Section 670[d]), or
3. Possession of a current, valid license to practice as a Certified Public Accountant in the State of California.

AND  

Meet the eligibility requirements for issuance of a temporary auditor-appraiser’s certificate by the State Board of Equalization upon hire.  Incumbents must obtain a permanent certificate within one year from the date of appointment.  Failure to obtain the permanent certificate within one year will be cause for termination of employment.

License:

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

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

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:

• Methods and practices used in the appraisal of business, personal property and fixtures.
• General accounting, auditing principles and procedures.
• Principles, methods, and techniques of training and personnel supervision.
• Sections of the California Revenue and Taxation Code pertaining to the assessment of business personal property for ad valorem tax purposes; and the administrative rules and regulations of the California State Board of Equalization.
• Assessor’s Handbook 504:  Assessment of Personal Property and Fixtures.

Ability to:

• Supervise the operation of the business personal property audit-appraisal unit.
• Make business personal property appraisals of the most difficult and complex property types.
• Organize and supervise an effective training program for all levels of technical subordinates.
• Establish and maintain cooperative relationships with representatives of businesses and others.
• Speak effectively before a governmental board and other groups.
• Analyze and problem-solve situations accurately using effective decision making and judgment in adopting effective courses of action.
• Prepare effective correspondence and write reports.
• Plan and organize time to meet workload.
• Provide leadership to meet goals; exhibit management control.

FW:nw-10/77

BG:ab-1/85

BG:ab-3/85

JGS:pb  Revised: 3/25/92

Old doc:  0350h

New doc:  2720.doc

ys/2/01

CSC Date:  5/20/92

MH:po  Revised 11/28/06

CSC Date:  1/3/2007

MH:po  Revised 1/11/07

CSC Date:   4/11/2007

DRH:cs Revised 12/11/12

CSC Date:  4/3/13

RE:sa  Revised 07/13/2020

CSC Date: 07/29/2020

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.