Under general supervision, serves as the technical specialist or lead worker involved in auditing and accounting records and financial statements in order to verify personal property statements for 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 advanced journey level class in the Auditor-Appraiser series. As a specialist, an incumbent is responsible for performing audit-appraisals of the largest and most complex commercial and industrial properties and for developing data, schedules, and tables necessary for the preparation of the annual assessment roll. As a lead worker, an incumbent may be responsible for leading and directing a field crew of subordinate Auditor-Appraisers and assisting with the assignment, coordination and review of mandatory audits and California Counties Cooperative Audit Services Exchange (CCCASE) audits.
TYPICAL DUTIES
Performs the most complex audit-appraisals of real and personal property of the largest commercial and industrial accounts. Performs out-of-state audits.
Assigns, trains, and monitors the work of a professional audit-appraisal crew involved in the audit-appraisal of real and personal property.
Reviews, analyzes, and evaluates annual property statement fillings of the largest commercial and industrial "allocation" accounts; reviews, analyzes, and evaluates business entity transfers for the purpose of sale price allocation to real and personal property. Computes taxable full cash values for real and personal property using the cost, income, or sales approach to value.
Investigates complaints; makes reports with recommendations based on findings.
Assists in the preparation of value tables and schedules used in the annual valuation of real and personal property, and the annual listing and selection of mandatory and non-mandatory audit candidates.
Does research, prepares reports, and makes recommendations to assist in the design and installation of data processing systems, and office standards and procedures.
Prepares assessment appeal cases and represents the Assessor as a witness in presentations before the Assessment Appeals Board.
MINIMUM QUALIFICATIONS
EITHER PATTERN I
Experience: Two years as an Auditor-Appraiser II 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: Three 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 for property tax purposes.
OR PATTERN III
License: A licensed accountant in the State of California.
Experience: Three 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 for property tax purposes.
AND FOR ALL PATTERNS
License: Possession of a valid California driver's license.
Certificates: 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.
Special Requirement: Successful completion of: 1) an advanced income course offered by either the State Board of Equalization or an organization approved by the Board; and 2) one additional advanced State Board of Equalization or equivalent appraisal course within 36 months of obtaining permanent appraiser certification.
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 appraisal of real and personal property for tax assessment purposes.
ABILITY
Independently conduct difficult technical audit appraisals of farms, ranches, industrial and commercial and other real and personal property; assign, train, and supervise the work of subordinate employees; analyze and present facts and recommendations clearly and concisely, orally and in writing; plan, 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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