State of Maryland

An Assessor Advanced, Commercial and Industrial is the advanced level of work performing specialized commercial and industrial assessment work.  Employees in this classification provides technical expertise in assessing the more difficult and complex commercial and industrial properties for tax assessment purposes.  Employees in this classification do not supervise other positions but may assign and review the work of lower-level Assessors, Commercial and Industrial and support staff.

Employees in this classification receive general supervision from an Assessor Manager, Real Property or other administrator.  The work may require frequent travel in Maryland to perform on-site appraisals.

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 Advanced, Commercial and Industrial is differentiated from Assessor II, Commercial and Industrial in that the Assessor Advanced, Commercial and Industrial performs specialized tasks independently such as determining the assessment value of complex commercial and industrial properties, recommending resolution of first level appeals or preparing and defending Property Tax Assessment and Appeal Board and Maryland Tax Court cases while the Assessor II, Commercial and Industrial performs the full range of duties and responsibilities and is not assigned advanced responsibilities.

Provides advice and guidance to lower-level Assessors, Commercial and Industrial concerning commercial assessment methods and procedures;

Consults with the State Law Department and the Supervisor of Assessments representatives concerning challenges of assessments;

Analyzes sales papers, existing market data, and applies appraisal procedures in order to determine the value of land or buildings;

Conducts and independently determines the disposition of first level appeal hearings;

Prepares, presents and defends Property Tax Assessment and Appeal Board and Maryland Tax court cases with limited supervisory approval;

Reviews financial reports, profit and loss statements, tax returns and other cost data in order to adjust appraisal values;

Contacts owners of property, corporate tax representatives, attorneys and accountants to obtain access to property, to gather data for the appraisal or to review the findings of the assessment;

May assign and review the work of lower-level Assessors, Commercial and Industrial and support staff;

May perform residential real property assessments;

Performs other related duties.

Knowledge of the methods involved in the valuation of commercial and industrial properties;

Knowledge of building specifications and construction materials used in commercial and industrial properties;

Skill in inspecting and analyzing the type, grade and quality of building facilities, mechanical equipment, plumbing, heating, air-conditioning, electrical systems or other structural components;

Skill in the preparation of complex appraisals of commercial and industrial properties;

Ability to work with legal staff to respond to challenges of assessments;

Ability to read, interpret and understand tax maps, land records and other commercial and industrial property assessment data;

Ability to document appraisals in clear, comprehensive and concise reports;

Ability to organize and complete work assignments;

Ability to communicate effectively.

Experience: Eight years of professional appraisal experience that includes two years of commercial and industrial experience estimating the value of real property performed in accordance with the provisions of the Uniform Standards of Professional Appraisal Practice Code and completion of the International Association of Assessing Officers Courses 101, 102 and 300 or equivalent courses 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 Courses 101, 102 and 300 or equivalent courses approved by the Department of Assessments and Taxation and four years of professional appraisal experience that includes two years of commercial and industrial experience estimating the value of real property performed in accordance with the provisions of the Uniform Standards of Professional Appraisal Practice Code 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. Candidates for positions in this classification must be licensed as a Certified General Real Estate Appraiser by the Maryland Real Estate Appraiser’s Commission or have an equivalent license or designation.

2. Employees in this classification may be assigned duties that require the operation of a motor vehicle. Employees assigned such duties will be required to possess a motor vehicle operator’s license valid in the State of Maryland.

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. Upon appointment to positions, employees in this classification that possess a real estate broker or sales license, or a license to sell insurance, will be required to put the license in an “inactive” status.

3. 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.