Placer County

To plan, organize, direct and manage the activities of the business section within the Assessor Department; to coordinate appraising activities with other sections and  divisions; and to provide highly complex assistance to the Assessor, Assistant Assessor or Chief Appraiser.

The Managing level recognizes positions that provide full second-line, direct supervision to employees within a work section and/or assumes substantive and significant programmatic responsibility in a defined area or specialty.

Receives administrative direction from the Assessor, Assistant Assessor or Chief Appraiser.

Exercises direct supervision over supervisory, professional, technical and clerical personnel.

• Develop and implement section goals, objectives, policies and procedures.
• Direct, oversee and participate in the development of the section work plan; assign work activities, projects and programs; monitor work flow; review and evaluate work products, methods and procedures.
• Prepare the section budget; assist in budget implementation; participate in the forecast of additional funds needed for staffing, equipment, materials and supplies; administer the approved budget.
• Manage the property appraisal automated tasks for specific types of property; identify and define systems problems or improvements needed; review, analyze and interpret complex financial data.
• Manage the assignment, completion, and processing of appraisal tasks for the business section.
• Evaluate appraisal and audit methods, procedures and training for appropriate levels of internal control; take corrective action as necessary.
• Perform complex audits and appraisals of properties; prepare and present appeal cases on the most complex properties; provide technical advice on the most complex or difficult audit and appraisal problems.
• Perform, review and manage the assignment of mandatory audits as defined in Section 469 of the California Revenue and Taxation Code or any successor section.
• Recommend the appointment of personnel; provide or coordinate staff training; conduct performance evaluations; recommend discipline; implement discipline procedures as directed; maintain discipline and high standards necessary for the efficient and professional operation of the Department.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Represent the Assessor Department to outside agencies and organizations; participate in outside community and professional groups and committees; provide technical assistance as necessary.
• Research and prepare technical and administrative reports; prepare written correspondence.
• Assume responsibility in the absence of the Assistant Assessor or Chief Appraiser as needed.
• Perform related duties as assigned.

Experience and Training
Any combination of experience and training that would provide the required knowledge and abilities is qualifying.  A typical way to obtain the required knowledge and abilities would be:

Experience: Five years of increasingly responsible auditing experience with a focus in valuation for property tax assessment purposes, including two years of supervisory experience or other experience and training per requirements set forth in the Revenue and Taxation Code.

Training: Equivalent to a Bachelor’s degree from an accredited college or university with major course work in accounting or business administration with a minimum of 18 units of accounting is required. Training must be consistent with the requirements of Property Tax Rule 283 of the Revenue and Taxation Code or the Successor section plus Section 670(d) of the Revenue and Taxation Code or the Successor sections.

Required License or Certificate:

• May need to possess a valid driver's license as required by the position.  Proof of adequate vehicle insurance and medical clearance may also be required.
• Possession of a valid Appraiser's Certificate issued by the State Board of Equalization consistent with the eligibility requirements for auditor-appraisers who perform the duties pursuant to California Revenue and Taxation Code Section 469must be obtained within six months from date of hire.  Failure to obtain this certificate will be cause for termination of employment in this class

Knowledge of:

• Principles, practices, terminology, methods and procedures of business property appraisals for purposes of property taxation.
• The most difficult and complex appraisals of business property, including the full range of assessment techniques, including the sales approach, direct and indirect income approach and cost approach.
• Principles and practices of computerized data processing applications for appraising workload management and assessment reporting.
• California property tax laws, court decisions and regulations affecting property tax appraisals.
• Basic economic principles and factors affecting the value of property and sources of information concerning property value.
• Principles, practices, terminology, methods and procedures of personal property appraisals and business property audits for purposes of property taxation.
• Organization and procedures of an Assessor Department.
• Principles and practices of leadership, motivation, team building and conflict resolution.
• Pertinent local, State and Federal rules, regulations and laws.
• Modern office procedures, methods and computer equipment.
• Principles and practices of policy development.
• Principles and practices of organizational analysis and management.
• Budgeting procedures and techniques.
• Principles and practices of supervision, training and personnel management.

Ability to:

• Organize and direct complex, high volume audit and appraisal activities of the business section in the Assessor Department.
• On a continuous basis, analyze budget and technical reports; interpret and evaluate staff reports; know laws, regulations and codes; observe performance and evaluate staff; problem solve department related issues; remember various rules; and explain and interpret policy.
• On a continuous basis, sit at desk and in meetings for long periods of time.  Intermittently twist to reach equipment surrounding desk; perform simple grasping and fine manipulation; use telephone, and to communicate through written means.
• Organize, direct, review and perform property assessment audit activities.
• Perform the most complex work of the department.
• Analyze problems; identify alternative solutions, project consequences of proposed actions and implement recommendations in support of goals.
• Operate a personal computer in an on-line processing environment; utilize software application programs commonly used in the Assessor Department.
• Gain cooperation through discussion and persuasion.
• Interpret and apply County and department policies, procedures, rules and regulations.
• Prepare and administer a budget.
• Supervise, train and evaluate personnel.
• Establish and maintain effective working relationships with those contacted in the course of work.
• Communicate clearly and concisely, both orally and in writing.