Under general supervision, performs responsible supervision and administrative work in managing a section 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 first supervisory level in the Auditor-Appraiser series. An incumbent of this class is responsible for supervision of an on-going personal property statement audit program and the work of a section of Auditor-Appraisers.
TYPICAL DUTIES
Plans and coordinates the audit program for the Auditor-Appraiser Section; determines available staff for cooperative audits.
Supervises, reviews and evaluates the work of subordinate Auditor-Appraisers; assigns audits; assists with problems that arise; reviews audit progress and results as necessary; may perform the most complex and difficult audits; trains subordinate staff.
Supervises and participates in the preparation and presentation of appeal cases before the Board of Equalization.
Assists in coordinating the assignment and review of cooperative audits.
Explains audit program to corporate and other taxpayers.
Reviews and recommends modification in audit procedures.
May represent Assessor on a variety of State committees and boards.
MINIMUM QUALIFICATIONS
EITHER PATTERN I
Experience: One year as an Auditor-Appraiser III 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: Four 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: Four 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.
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.
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
Principles and practices of supervision and training; property appraisal principles, practices, and procedures that related 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
Plan and organize audit programs; conduct difficult audit appraisals of farms, ranches, industrial and commercial real and personal property; assign 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.