State of Maryland

An Assessor Supervisor, Commercial and Industrial is the supervisory level of work performing specialized Commercial and Industrial assessment work.  Employees in this classification supervise a team of lower-level Assessors, Commercial and Industrial.

Employees in this classification receive general supervision from an Assessments Assistant Supervisor or Supervisor of Assessments.  The work may require frequent travel in Maryland to perform assessment related duties.

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 Supervisor, Commercial and Industrial is differentiated from the Assessor Advanced, Commercial and Industrial in that the Assessor Supervisor, Commercial and Industrial has supervisory responsibility for lower-level Assessors, Commercial and Industrial while 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.

Supervises, reviews and evaluates the work of lower-level Assessors, Commercial and Industrial who are performing property appraisals for tax assessment purposes;

Trains lower-level Assessors, Commercial and Industrial concerning commercial and industrial assessments and procedures;

Schedules the activities and assignments of a team of lower-level Assessors, Commercial and Industrial;

Oversees the review of financial reports, profit and loss statements, tax returns and other cost data in order to adjust appraisal values;

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

Conducts and determines the disposition of first level appeal hearings;

Prepares, presents and defends Property Tax Assessments Appeals Board and Maryland Tax Court cases;

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;

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

Testifies before the Maryland Tax Court;

Substitutes for lower level Assessors as required;

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 or review of complex appraisals of commercial and industrial properties;

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

Ability to plan, coordinate, supervise, train and evaluate the work of Assessors, Commercial and Industrial positions;

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

Ability to communicate effectively.

Education:   A Bachelor's degree from an accredited college or university 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.

Experience: Five years of professional appraisal experience that includes three 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.

Notes:

1. Candidates may substitute additional appraisal experience involving the valuation of real property on a year-for-year basis for the required education.

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 and education.

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 which 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 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.