State of Maryland

An Assessor IV, Personal Property is the supervisory level of work in the field of personal property assessment.  Employees in this classification are responsible for the supervision of a personal property unit.  Employees in this classification are the responsible resource persons in the event that questions are raised concerning unit assessment activities.  Employees in this classification provides necessary guidance or direction to lower-level Assessors, Personal Property, schedules, and oversees daily activities of the unit.

Employees in this classification receive general supervision from the Assessments Supervisor, Personal Property.  This work requires exercise of independent judgment.

Positions in this classification are evaluated by 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 IV, Personal Property is differentiated from the Assessor III, Personal Property in that the Assessor IV, Personal Property has supervisory responsibility for lower-level Assessors, Personal Property while the Assessor III, Personal Property performs the full range of duties and responsibilities under general supervision.

Supervises a unit of lower-level Assessors, Personal Property engaged in tangible personal property assessment of either Foreign Corporations, Domestic Corporations or Financial Institutions;

Directs the activities of a small assessment unit and functions as the responsible person whenever questions concerning activities are raised;

Examines tax returns of corporations for accuracy and completeness of information in order to prepare assessments; obtains additional information as necessary, whether by personal contact with corporation representatives or by mail;

Values and assesses, in the manner provided by law, the tangible personal property or capital stock of all corporations under the jurisdiction of the State Department of Assessments and Taxation;

Prepares and mails to taxpayers, according to the law, tentative tangible personal property or capital stock assessments to be place against corporations doing business in Maryland;

Examines and re-determines assessments if additional information justifies an adjustment;

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

Determines distribution of assessments according to political subdivisions, and prepares for certification to County Clerks of Court the final assessment placed against corporations;

Participates in annual In-Service Training classes for county assessors in order to aid in improving uniform assessment practices and standards throughout the State;

Performs other related duties.

Knowledge of the theoretical principles and practices of accounting;

Knowledge of business practices and procedures;

Knowledge of problems and methods used in evaluation of corporation, tangible personal property or corporate capital stock;

Knowledge of statutes and regulations governing their assessment;

Knowledge of the State corporation and revenue laws;

Knowledge of local real property assessment administration;

Ability to analyze and interpret corporate financial statements;

Ability to conduct individual hearings related to tax matters with fairness, courtesy, and intelligence;

Ability to deal effectively with public and private officials;

Ability to supervise and organize and direct work assignments.

Experience: Six years of experience, two years of full performance level experience appraising the value of the personal property of businesses for property tax purposes in Maryland State government and an additional four years of appraisal experience involving the valuation of personal property of businesses.

Notes:

1. Candidates may substitute the possession of a Bachelor's degree from an accredited college or university and two years of full performance level experience appraising the value of the personal property of businesses for property tax purposes in Maryland State government for the required experience.

2. Candidates may substitute four years of experience in the assessment of corporate tangible personal property for the required experience, if previously employed in the Department of Assessments and Taxation prior to September 1, 1975.

3. 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.

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 not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential).  As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from   collective bargaining.