State of Maryland

An Assessor Advanced, Personal Property is the advanced level of work performing personal property audits for property tax purposes.  Employees in this classification, in addition to having responsibility for a full assessment workload, perform internal and on-site personal property audits of businesses and specialized, complex assignments or projects.  Employees in this classification are required to select accounts for possible audits and requires technical expertise in an audit plan methodology.  Employees in this classification do not supervise other positions but do review the work of lower-level Assessors, Personal Property.

Employees in this classification receive general supervision from a higher level Administrator. Employees may be required to work evenings and weekends.  The work may require travel throughout the State.

Positions in this classification are evaluated using the classification job evaluation methodology.  The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The Assessor Advanced, Personal Property is differentiated from the Assessor III, Personal Property in that the Assessor Advanced, Personal Property performs personal property audits for property tax purposes and the Assessor III, Personal Property performs the full range of duties and responsibilities under general supervision appraising the value of the personal property of businesses for property tax purposes.

Performs audits of the personal property of businesses for property tax purposes;

Performs a full range of personal property assessments of businesses for property tax purposes;

Reviews the work of lower-level Assessors, Personal Property and support staff;

Provides advice and guidance to lower-level Assessors, Personal Property concerning assessment methods and procedures;

Analyzes personal property returns and other supporting schedules for accuracy and completeness;

Evaluates exemption requests based upon existing law, case law and procedures;

Performs complex special assignments;

Provides accurate explanations to taxpayers concerning personal property laws, procedures and policies;

Responds to inquiries and appeals;

Composes correspondence concerning requests for additional information, inquiries, and appeals;

Exhibits complete knowledge of the features and programs of the Department’s data systems and application software;

Reviews reports, appraisals and published data relative to taxation in order to develop new approaches for valuing business personal property;

Defends tentative assessments in Departmental hearings and before the Maryland Tax Court and official representatives of businesses;

Performs other related duties.

Knowledge of methods involved in the valuation of personal property of businesses;

Knowledge of the theoretical principles and practices of accounting and financial records;

Knowledge of personal property audits and methodology;

Skill in interpreting personal property law, case law, regulations and procedures;

Skill in reading and interpreting business records to determine accuracy and completeness of reported information;

Skill in testifying at appeal hearings;

Skill in performing audits by analyzing and reviewing business records;

Skill in performing internal assessment reviews as well as on site visits;

Skill in identifying errors and omissions in previously processed assessments;

Skill in preparing statistical and detailed audit reports;

Skill in recommending changes in forms, letters and audit procedures;

Skill in performing complex special assignments;

Skill in reviewing the work of lower-level Assessors, Personal Property and support staff;

Ability to use the Department’s data systems and application software;

Ability to organize and complete work assignments within prescribed deadlines;

Ability to communicate effectively and compose business letters.

Experience: Seven years of appraisal experience estimating the value of the personal property of businesses and completion of the International Association of Assessing Officers Course 5 or 500 or an equivalent course approved by the Department of Assessments and Taxation.

Notes:

1. Candidates may substitute the possession of a Bachelor's degree from an accredited college or university, completion of the International Association of Assessing Officers Course 5 or 500 or an equivalent course approved by the Department of Assessments and Taxation and three years of appraisal experience estimating the value of the personal property of businesses for the required experience.

2. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in tax examining classification or tax examining specialty codes in the accounting and budget group field of work on a year-for-year basis for the required experience.

1. Employees in this classification may be required to have daily use of a motor vehicle while on official State business. Standard mileage allowance will be paid for use of a privately owned vehicle.

2. Employees in this classification are prohibited from participating in any outside activity, including private appraisals, which may be deemed a conflict of interest by the Director of the Department of Assessments and Taxation.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit G, Engineering, Scientific and Administrative Professionals classes.  As provided by the State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

Employees in this classification are eligible to receive overtime compensation. An employee who works more than the normal workweek is entitled to be compensated for that overtime as provided by State Personnel and Pensions Article, Section 8-305.