Under general supervision, examines real and personal property; audits financial statements, and other records of agricultural, commercial, and industrial businesses for property tax assessment purposes; does research, analysis and evaluation work in the appraisal of real and personal property; 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 journey level class in the Auditor-Appraiser series. Incumbents of this class independently audit "mandatory" agricultural, commercial, and industrial accounts. This class differs from the Auditor-Appraiser I in that the incumbents work independently and may train others. This class differs from the Auditor-Appraiser III in that the latter audits the largest and most complex commercial and industrial properties or serves as a team leader of a group of Auditor-Appraisers.
TYPICAL DUTIES
Performs State-wide audit-appraisals of more complex real and personal property of agricultural, routine commercial and industrial accounts; reviews, analyzes and evaluates annual property statement filings, computes taxable full cash value for supplies, machinery and equipment, equipment out on lease/rent, construction in progress, and trade fixtures by adjusting original historical cost for changes in price level, trade level, and depreciation.
Reviews, analyzes and evaluates real and personal property values utilizing income capitalization approach; reviews, analyzes and evaluates business entity transfers for purposes of sale price allocation to real and personal property.
Investigates complaints; collects and evaluates data; prepares reports and recommendations based on findings.
Performs a variety of office and field work relating to the real and personal property assessment process including discovery of accounts, internal audit verification of property statements, interviews with property owners, accountants, brokers, suppliers, and others regarding real and personal property sales, cost classification, economic life, or other information.
Assists in the preparation of assessment appeals; may present data before Assessment Appeals Board.
Assists in training of Auditor-Appraiser I's in field and office procedures.
MINIMUM QUALIFICATIONS
EITHER PATTERN I
Experience: One year as an Auditor-Appraiser I in San Joaquin County.
OR PATTERN II
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.
Experience: Two years of professional property tax audit in a California public agency (e.g. County Assessor's Office, State Board of Equalization), financial audit of public or private business records, professional accounting, and/or property appraisal experience.
OR PATTERN III
License: A licensed accountant in the State of California.
Experience: Two years of professional property tax audit in a California public agency (e.g. County Assessor's Office, State Board of Equalization), financial audit of public or private business records, professional accounting, and/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
Property appraisal principles, practices, and procedures that relate to the appraisal of industrial, commercial, and other real and personal property for tax assessment purposes; accounting and auditing principles and practices; laws, rules, and regulations relating to appraisals of real and personal property for tax assessment purposes; business law and laws and regulations affecting appraisal for tax assessment purposes.
ABILITY
Conduct audits and appraisals of farm, ranch, industrial and commercial real and personal property; analyze and present facts and recommendations clearly and concisely, 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.
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