Placer County

To perform difficult and complex work in the collection of defaulted secured or unsecured property taxes; to research and prepare investigative findings and reports which address defaulted property taxes and to present findings to the Treasurer-Tax Collector; and to pursue the collection of defaulted property taxes through the execution of attachments, garnishments, seizures and conduct orders of examination; and to pursue the collection of defaulted property taxes through noticing and by process of the County tax land sale.

This classification serves as a highly skilled, independent technical expert on the most sensitive projects including orders of examination, objections to claims, analyzing and making recommendations concerning pending legislation.  Employees at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit and the department.

Received direction from the Treasurer/Tax Manager or assigned management staff.

Exercises direct supervision over professional, technical, and clerical staff.

• Conduct investigations of defaulted property taxes and obtain collections on accounts by utilizing software and other tools.
• Assess, analyze, and evaluate testimony.
• Strategically examine and analyze a variety of books and records to gather and document data concerning defaulted property taxes, initiate small claims court action to enforce collection of delinquent property taxes, seize and sell delinquent taxpayers personal property, improvements, and possessory interests for satisfaction of delinquent taxes owed.
• File tax liens.
• Act as agent for the Tax Collector, appear and testify in Superior or small claims court as requested.
• Confer with the Tax Collector or assigned supervisor, and/or staff of the County Counsel regarding the initiation of legal actions.
• Assist County Counsel in providing information needed for legal actions.
• File necessary documents and prepare and provide records for recovery of delinquent property taxes subject to Federal bankruptcy.
• Plan, prioritize, assign, supervise, and review, and evaluate the work of assigned professional, technical, and clerical staff; provide and/or coordinate staff training; participate in the selection of staff; conduct performance evaluations; recommend and implement discipline.
• Participate in the compilation and preparation of the annual budget, including assisting divisions with budget preparation, preparing and updating cash flow, cost projections, and estimated revenues and expenditures.
• Assume responsibility for various departmental accounting functions including financial statements, general ledger, monthly statements, and special project accounting; conduct and prepare special studies and reports.
• Assist in resolving problems and recommend methods to increase effectiveness and efficiency of collections work.
• Interpret collection policies, California Revenue and Taxation Code, Federal Bankruptcy law and other legal and regulatory requirements for employees and the public.
• Maintain files and records pertaining to accounts, interpret data, reconcile performance statistics to performance goals and objectives.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Perform related duties as assigned.

Experience: Five (5) years of increasingly responsible journey level experience interpreting and administering laws related to tax law compliance or debt collection work.

Training: Equivalent to a bachelor's degree from an accredited college or university with major coursework in accounting, finance, business administration, or related field.

Knowledge of:

• Property tax collection laws as prescribed in California Revenue and Taxation Code.
• Field investigation techniques.
• Principles and practices of supervision; training, and performance evaluation.
• General functions of a collection agency and commercial law applicable to collections.
• Financial record keeping.
• Pertinent local, state, and federal laws, rules, and regulations.
• Federal bankruptcy law relative to property tax collections.
• Operations, procedures, and regulations applicable in assigned department.
• Sources of information used in locating persons.
• Methods used for the collection of delinquent accounts.
• Modern office procedures, methods, and equipment, including computer software and applications.

Ability to:

• On a continuous basis, know and understand all aspects of the job; read, observe, understand, identify, interpret, recall, explain, analyze, and apply, office practices, policies, procedures and pertinent laws, rules, and regulations; analyze situations and determine proper course or action; work under time pressure and complete a high volume of tasks with frequent interruptions; manage multiple tasks and projects simultaneously and quickly switch between tasks, focus on a single task for long periods of time.
• On a continuous basis, sit at a desk or in meetings for long periods of time; intermittently stand, walk, twist, squat, kneel, bend, and climb, to reach equipment surrounding desk, or other office equipment, files, or supplies; perform simple and power grasping, pushing and pulling, and fine manipulation; speak, use a telephone, write, and use a keyboard to communicate or to enter/retrieve data; see and hear with sufficient acuity to perform essential job functions; and lift moderate weight.
• Evaluate data and information and draw conclusions concerning compliance with California Revenue and Taxation Code and County policies and procedures.
• Supervise, coordinate, train and evaluate the work of assigned staff. 
• Interpret and apply to specific cases, the provisions of laws, rules or regulations enforced or administered by the Treasurer Tax Collector. 
• Apply technical knowledge to solve problems related to the property tax collection system.
• Prepare reports and maintain records.
• Analyze property tax and collection-related situations accurately and take effective actions. 
• Use modern office equipment, including computer equipment, software, and applications.
• Establish and maintain effective working relationships with others. 
• Communicate clearly and concisely, both verbally and in writing.