Auditor-Appraiser I (#RB4201) We are currently accepting applications for this position. To apply, please close this pop-up window and then click on the link for Current Employment Opportunities Page. $27.56-$33.50 Hourly / $4,776.74-$5,806.16 Monthly / $57,320.94-$69,673.96 Yearly
Under immediate supervision, examines real and personal property; audits financial records of agricultural, commercial, and industrial businesses for property tax assessment purposes; and does related or other work as required in accordance with Rule 3, Section 3 of the Civil Service Rules.
CLASS CHARACTERISTICS
This is the entry-level class in the Auditor-Appraiser series. An employee in this class is given instruction and training in the basics of audit-appraisal, learns to independently audit smaller “non-mandatory” accounts and may provide assistance in the field work and office write-up of larger commercial or industrial accounts.
TYPICAL DUTIES
Performs audit-appraisals of routine, real and personal property of farms, ranches, commercial and industrial businesses for property tax assessment purposes by examination of the property and audit of the financial records.
Reviews, analyzes, and processes annual property statement filings; computes taxable full cash values for supplies, machinery/equipment, equipment out on lease/rent, construction in progress and trade fixtures by adjusting original historical cost for changes in price levels, trade level, and for depreciation.
Investigates complaints; collects and evaluates data; reports and makes recommendations on the basis of findings.
Performs a variety of office and field work relating to the real and personal property assessment process including discovery of accounts and internal audit verification of property statements; interviews property owners, accountants, brokers, supplies, and others regarding real and personal property sales, cost, classification, economic life, or other information.
Attends training classes and seminars.
MINIMUM QUALIFICATIONS
EITHER PATTERN I
Education: Graduation from an accredited four-year college or university with a specialization in accounting, including at least 18 semester (or equivalent quarter) units in accounting or auditing courses. Business law and economic classes may not contribute toward the 18 units.
OR PATTERN II
License: A licensed accountant in the State of California.
Experience: Two years of professional accounting, financial auditing, or property appraisal experience.
AND FOR ALL PATTERNS
License: Possession of a valid California driver’s license.
Certificate: As a condition of employment, a permanent Appraiser Certificate issued by the State Board of Equalization must be obtained within one year of appointment. As a condition of continued employment, permanent appraiser certification and requirements to perform work as an auditor-appraiser in accordance with California State Revenue and Taxation Code 670 must be maintained.
KNOWLEDGE
Accounting theory, principles, and practices, and their application to a wide variety of accounting transactions; modern office management procedures, practices, and equipment, particularly as they apply to accounting operations; auditing theory, principles, practices, and their application.
ABILITY
Conduct routine audit appraisals of farms, ranches, industrial and /commercial real and personal property using accepted audit appraisal methods; analyze and present facts and recommendations clearly and concisely, both orally and in writing; establish and maintain effective working relationships with the public and other appraisers.
PHYSICAL/MENTAL REQUIREMENTS
Mobility --Frequent operation of keyboards, sitting for extended periods, standing for long periods, walking; Lifting –Frequently 20 pounds or less; Vision – Good vision; frequent reading and close-up work; normal hand and eye coordination; Dexterity –normal dexterity with frequent writing and repetitive motion; Hearing/Talking – Frequent hearing and talking on the telephone and in person; Emotional/psychological – Frequent public contact and decision making; frequent concentration required; Special conditions – May require occasional travel, overtime, weekend or evening work.
San Joaquin County complies with the Americans with Disabilities Act (ADA) and, upon request, will consider reasonable accommodations to enable individuals with disabilities to perform essential job functions.