AUDITOR-APPRAISER III

Job Description:

AUDITOR-APPRAISER III

Description

Position Description

Final Filing Deadline: Friday, October 4, 20241

Exam #: 24/28B22/09JJ

THE POSITION
The Auditor-Appraiser series is found only in the Assessor’s Office and is primarily oriented to business and personal property, agricultural, boats and aircraft audits and appraisals for assessment purposes.

Auditor-Appraiser III is the advanced-level classification in the series, performing the most complex and increasingly diverse and technical audits and appraisals , and providing guidance, assistance, and training to lower-level staff. Incumbents work independently conducting extensive audits and appraisals on a year round basis for the largest or most complex industrial and commercial businesses requiring specialized expertise.

We are looking for someone who:

• Pays attention to details.
• Is a self-starter.
• Can work independently.
• Can train, monitor, advise and motivate a team of subordinate auditor-appraisers.
• Is responsive and proactive when addressing tax payer needs.
• Is honest and ethical.
• Is flexible.

A few reasons you might love this job:

• You will work in a dynamic environment with others who have strong values and integrity.
• You will have lots of interaction with the public, tax representatives and attorneys.
• You will be challenged to read, understand, and train on the various ways property can be valued for tax purposes.
• You will provide a vital service that supports the mission of the County.

A few challenges you might face with this job:

• You will need to work with some taxpayers, tax representatives and attorneys who are difficult and/or dissatisfied.
• You will need to stay current and adjust to ongoing legislative updates/changes.
• You will be expected to process a high volume of work.
• You will be expected to learn the legal terminology related to property valuation.

THE DEPARTMENT
The Assessor's office has the responsibility to locate all taxable property in the County and to identify ownership, establish value, and apply all legal exemptions to the property. We are committed to establishing fair and accurate assessed property values and to providing excellent customer service to property owners and the public at large.

This classification is part of a flexible series. Incumbents appointed at the lower level of the career series may be promoted up to the higher level of the career series subject to their meeting the employment standards for the higher class and a recommendation for their promotion by the appointing authority.

The Eligible List established by this recruitment process may be used to fill current and future vacancies on a regular full-time, part-time, or temporary basis.

Examples of Duties

Checks, examines, and analyzes business property statements and declarations filed by taxpayers for accuracy and consistency; contacts taxpayers to discuss declarations, omissions, or discrepancies, and makes the necessary adjustments for assessment purposes.Conducts property tax audits as mandated by the Revenue and Taxation Code.Prepares detailed worksheets and makes physical inspections of property in order to estimate a market value by capitalizing income, analyzing market and sales data, and determining replacement costs; appraises improvements, leased equipment, machinery, fixtures, consigned merchandise, heavy construction equipment, boats, airplanes, farm and ranch equipment, and similar items to arrive at a fair market value for assessment purposes; computes appraised value and total value using computer spreadsheets and database applications.Performs the most complex audits and appraisals of business and personal property; inspects and analyzes business records, ledgers, journals, income tax reports, and other pertinent information to determine the market value.Travels within the County, outside of the County, or out of state to examine financial records or to conduct physical inspections of pre-selected businesses and/or personal property.Documents findings by preparing detailed worksheets; records physical inspections of business and personal property; compiles depreciation schedules; computes appraised and taxable value for each holding; prepares reports and recommendations; prepares and presents the case before the Assessment Appeals Board.Provides detailed and technical information concerning property tax rules and regulations as well as valuation and taxation methods.Keeps up-to-date on practices, pending legislation, laws, codes, regulations, polices, and procedures associated with the work; attends and participates in various meetings, committees, and professional groups.Trains, assesses, and provides feedback on staff performance; interviews and makes recommendations for the selection of employees, reviews work for accuracy, completeness and compliance with established requirements; provides advice and lead direction to lower-level staff.Communicates with County staff, governmental agencies, and outside organizations to exchange information, coordinate activities, resolves issues and concerns; prepares and submits mandated reports within established timeframes. To view the complete classification description, please visit the County of Monterey website: Auditor-Appraiser III .

THE SUCCESSFUL CANDIDATE
Will have a proven track record demonstrating the following knowledge, skills and abilities:

Thorough Knowledge of: Applicable laws, codes, regulations, policies, and procedures, including California Revenue and Taxation Code and California Administrative Rules applicable to business and personal property assessments.Methods and procedures for determining depreciation, appreciation, and replacement costs.General concepts of property appraisal.Generally accepted accounting and auditing principles, practices, standards, and methods.Various techniques, methods, and practices of conducting appraisals.Automated accounting system concepts and audit control.Accounting systems used in industrial, commercial, corporations, partnerships, and individual proprietorships.Principles, practices, and techniques of financial and statistical recordkeeping.Principles, practices, methods, and techniques of research and assessment.Analysis of simple to complex financial statements and reports. Skill and Ability to: Make accurate computations.Write accurate and concise reports.Interpret business records on finance, merchandise, and equipment.Summarize and evaluate factors relating to the appraisal of business and personal property.Prepare and give public presentations for decision-making bodies.Analyze complex financial statements and reports.Reconcile various statements.Interpret, apply, and explain rules, regulations, policies, and procedures.Meet schedules and timelines.Operate standard office equipment, including a computer and associated software.Communicate effectively both orally and in writing.Provide excellent and courteous customer service and establish and maintain effective working relationships.

Examples of Experience/Education/Training

Any combination of training, education and/or experience which provides the knowledge, skills and abilities and required conditions of employment is qualifying. An example of a way these requirements might be acquired is:

Graduation from an accredited four-year college or university with a degree in accounting or a “specialization in accounting” (18 semester units in accounting and/or auditing courses). Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education AND two years of experience performing a variety of auditing-appraising duties for assessment purposes equivalent to an Auditor-Appraiser II with Monterey County.

Additional Information

CONDITIONS OF EMPLOYMENT
The required conditions of employment include, but are not limited to the following:

• Successfully complete a background check to include fingerprinting, driver license check and reference check.
• Possess and maintain a valid California Class C driver license or the ability to provide suitable transportation that is approved by the appointing authority.
• Be available to work a flexible schedule, including evenings, weekends, holidays, and during times of disaster and/or emergency; travel out of the County to attend meetings.
• Pursuant to Article 8, Section 670 of the Revenue and Taxation Code of the State of California, the following certificate is required of incumbents in this class: 1. A Permanent Appraiser’s Certificate issued by the State of California Board of Equalization within one year of appointment. Failure to obtain a Permanent California Appraiser’s Certificate within one year of appointment will be cause for termination of employment.
• Pursuant to Article 8, Section 671 of the Revenue and Taxation Code of the State of California, the following is required to retain a valid Appraiser’s Certificate: 2. Completion of at least 24 hours of training conducted or approved by the California State Board of Equalization in each one-year period. 3. An Advanced Appraiser’s Certificate requires the completion of at least 12 hours of training conducted or approved by the California State Board of Equalization in each one-year period.
• Pursuant to Article 8, Section 670(d) of the Revenue and Taxation Code of the State of California, the following education is required of incumbents in this class: 4. Graduation from an accredited four-year college or university with a degree in accounting or a “specialization in accounting” (18 semester units in accounting and/or auditing courses). Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education.

BENEFITS:
The County of Monterey offers an excellent benefits package. Please visit our website to view the General "J" Unit Benefit Summary Sheet . This information is not legally binding, nor does it serve as a contract. The benefits listed in the County of Monterey Personnel Policies and Practices Resolution or Memorandum of Understanding (MOU) prevail over this listing.

NOTES:

• As a condition of employment, prospective employees may be required to submit to a background review which may include a review of information concerning present and/or prior employment, driving record, and record of any criminal convictions.
• Employment is contingent upon acceptable documentation verifying identity and authorization for employment in the U.S.; a list of acceptable documents is available on the USCIS Form I-9.
• If you are hired into this classification in a temporary position, your rate of pay will be hourly, and you will not be eligible for the benefits listed in the summary.

Application and Selection Procedures

Apply On-Line at

https://www.governmentjobs.com/careers/montereycounty

by Friday, October 4, 2024, 11:59 PM (PST)

or

Hard copy applications

may be obtained from and submitted during normal business hours

Monday - Friday, 8:00 AM - 5:00 PM by contacting:

Assessor/County Clerk-Recorder

Attn: Human Resources

168 West Alisal Street, 1st Floor

Salinas, CA 93901

Phone: 831-759-6602 Fax: 831-759-6628

The selection process is tentative, and applicants will be notified if changes are made. To assess applicants' possession of required qualifications, the examination process may include an oral examination, pre-examination exercises, performance examination, and/or written examination. The competitive examination process includes submittal of required application materials. A complete application package will include:

• A completed County of Monterey Employment Application
• Responses to the Supplemental Questions

Applicants who fail to provide all required materials by the final filing deadline will not be considered. Resumes, cover letters, letters of interest, and other correspondence will not be accepted as a substitute for required application materials. All required application materials will be competitively evaluated. Those applicants that are determined to be the most appropriately qualified will be invited to participate further in the selection process.

EQUAL OPPORTUNITY AND REASONABLE ACCOMMODATION
Monterey County is a drug-free workplace and an equal opportunity employer. The County seeks candidates who can make contributions in an environment of cultural and ethnic diversity. Monterey County is committed to providing access, equal opportunity, and reasonable accommodation for individuals with disabilities in employment, its services, programs, and activities. To request reasonable accommodation, contact Julie James, Human Resources Analyst, at (831) 759-6602, or ARCTTCHR@countyofmonterey.gov .

http://www.co.monterey.ca.us/government/departments-a-h/human-resources/human-resources/benefits/benefit-summary-sheet

Closing Date/Time: 10/4/2024 11:59 PM Pacific

Salary:

$7,363.20 - $10,056.45 Monthly