Auditor-Appraiser I/II

Full Time
Visalia, CA 93291
$59,800 - $82,095 a year
Posted
Job description

This recruitment will establish an employment list to fill current and any future vacancies within the Health & Human Services Agency. The anticipated life of the employment list is six months. If interested in employment for this position for current or future vacancies, please submit an online application for consideration.

Current vacancy is with the Assessor/Clerk Recorder’s Office located in Visalia. The anticipated life of the list is six months.

Next Review Date: Tuesday May 30, 2023

Please Note: A copy of your degree or transcripts must be submitted to be considered for this position.

Salary Range:

Level I: $4,983 - $6,073 Monthly
Level II: $5,613 - $6,841 Monthly

Typical Duties

I LEVEL: Under supervision will train in auditing records of industrial, commercial, agricultural and manufacturing entities for assessment purposes; Inspect and assist in the appraisal of office fixtures, plant machinery and equipment and similar items; Learn to do a variety of office and fieldwork related to the personal property assessment process; Prepare audit working papers; Gather information from various sources such as commodity publications, bluebooks, financial institutions, insurance companies and creditors for verification of proper reporting and assessment of taxable property; Research information on property assessments using records maintained in the Assessor's Office; Study appraisal and accounting literature and pertinent Revenue and Taxation Code Sections; Keep records and write reports on work accomplished; Attend meetings and training classes. In addition to the duties listed for level I, II LEVEL: Examine and audit accounts, financial statements and other records of commercial, industrial and agricultural firms; Reconcile financial records with valuation data and render an estimate of market value; Appraise fixtures, office equipment, plant machinery and similar items; Estimate value of inventories at tax lien date; Initiate escape assessments or roll corrections as indicated by audit results; Develop new audit techniques when special situations arise; Do a variety of office and field work related to the personal property assessment process; Visit taxpayer business locations, traveling out of county or state when necessary; Explain the purposes and functions of the County Assessor's Office to taxpayers, their representative and other interested individuals; Do independent research and study to keep abreast of new developments in the appraisal and accounting fields; Attend annual training to meet continuing education requirements of the State; Formulate and submit recommendations to improve the procedures, practices and quality of work performance in all sections of the Assessor's Office; Appear as a departmental witness concerning contested assessments; Assist in training and supervision of entry-level Auditor-Appraisers and/or other office personnel; Answer taxpayer’s correspondence and prepare reports on work accomplished.

Employment Standards

Education :
  • Must meet the requirements for a temporary appraiser certificate pursuant to the provisions of Property Tax Rule 283 and Tax Code 670(d) (Transcript submission is required by the State Board of Equalization):
    • A four-year degree with specialization in accounting from a recognized institution of higher education (accredited); or
    • 18 semester units (or quarter equivalent) of accounting and/or auditing courses from a recognized institution of higher education. Business law and economics classes may not contribute toward the 18 units; or
    • 19 semester units (or quarter equivalent), 16 units of which must be accounting and/or auditing courses from a recognized institution of higher education, and 3 semester units may be either business law or economics classes
  • Special Requirement: If submitting transcripts from an unaccredited institution, the State Board of Equalization requires that they be certified for equivalency prior to issuance of a temporary appraisal certificate. For more information: https://www.naces.org/
Experience: Level II: One (1) year of experience in the appraisal of personal property and fixtures of commercial and industrial firms.

Knowledge of:
Level I: Principles and procedures used in accounting and auditing; Income tax depreciation methods; Concepts, methods and procedures of property valuations, including the three basic approaches of value, cost, market income and their applicability in specific property appraisals. In addition to the level I, Level II: Business property assessment-roll procedures.

Skill/Ability to:
Level I: Work and communicate effectively with people of various education and socioeconomic backgrounds by respecting beliefs, interpersonal styles and behaviors of both clients and co-workers; Operate contemporary office equipment inclusive of computer, keyboard, and all applicable electronic equipment; Compile, convert and organize raw data systematically, analyze data in a variety of formats and draw valid and logical conclusions; View situations objectively, define problems and formulate and implement solutions; Write, using grammatically correct English, clearly and concisely to effectively convey ideas in reports, letters and memoranda; Establish rapport and maintain cooperative relations with persons contacted; Organize work, establish priorities, meet deadlines and coordinate work with others. In addition to the level I, Level II: Apply accounting and auditing methods to commercial, industrial and agricultural firms; Examine and evaluate property appraisal and assessment systems; Read and comprehend government laws and regulations and business law as related to the administration and interpretation of property tax laws; Explain auditing and appraisal methods to people of diverse educational and socioeconomic backgrounds.

License:
Possession of, or ability to obtain, an appropriate, valid California driver's license; Ability to obtain a temporary appraiser certificate issued by the State Board of Equalization.

DESIRABLE EMPLOYMENT STANDARDS

Knowledge of
: Level I: How to apply three basic approaches of value, cost, market income to specific property appraisals; Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms; Specialized math concepts; Sources of information available for use in valuing real and personal property and in verifying taxpayer internal records. Level II: Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms; Specialized math concepts; Source of information available for use in valuing real and personal property and in verifying taxpayer internal records.

Skill/Ability to
: Level I: Apply accounting and auditing methods to commercial, industrial, manufacturing and agricultural firms; examine and evaluate property appraisal and assessment as related to the administration and interpretation of property tax laws; Make appraisals in conformity with established standards; research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work; Develop new auditing techniques when needed; Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property; Testify at equalization hearings. Level II: Research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work; Develop new auditing techniques when needed; Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property; Testify at equalization hearings; Train entry-level personnel in appraisal, assessment and auditing principles and procedures.

Additional Information

Conditions of Employment
Candidates selected will be required to pass a pre-employment drug and alcohol screening. Additionally, a background investigation may also be conducted, which may include a re-investigation every 10 years for some positions. An Employment Eligibility Verification using E-Verify may be required on the first day of employment for some positions. Some job classes may also require a physical exam.

College Cost Reduction Access Act
This may be a qualifying position for student loan forgiveness through the College Cost Reduction and Access Act (CCRAA). Only student loan payments made after October 1, 2007 and in a qualified repayment plan are eligible. For more information you are encouraged to speak with your student loan servicer or visit: https://studentaid.gov/manage-loans/forgiveness-cancellation/public-service

EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER


Bargaining Unit 3

The information listed is a general summary of benefits. These provisions do not constitute an expressed or implied contract and are subject to change.

Benefit Amount: An annual benefit amount is provided and may be applied towards health insurance premiums (medical, dental, vision and life). This benefit is pro-rated and paid on a pay period basis (24 pay periods).

Health Insurance: A choice of PPO and HMO medical plans which include PPO and HMO dental plans and include dental and vision coverage. Dependent coverage is available. Providers include Anthem Blue Cross, Kaiser Permanente, Delta Dental, and Vision Services Plan (VSP).

Retirement: The retirement plan is a defined benefit plan administered pursuant to the 1937 Act County Employees Retirement Act and integrated with Social Security. In addition to ordinary retirement benefits, the plan provides disability and death benefits. Retirement contributions are made by both the County and the employee. The County has reciprocity with the State of California, contracting PERS agencies, and all County 1937 Act Retirement Systems.

Paid Holiday Leave: 12 set days and 1 personal holiday.

Vacation Accrual:
2 weeks per year (0-3 years of service)
3 weeks per year (3-7 years of service)
4 weeks per year (7-11 years of service)
5 weeks per year (11+ years of service)
Limit of 300 hours.


Sick Leave Accrual: 12 days per year with unlimited accumulation, 50 hours of which may be used toward family sick leave.

Group Term Life Insurance and AD&D: $10,000; Provided by Standard Insurance Company.

Disability Insurance: Employees are covered by State Disability Insurance. The premium is paid by the employee.

Deferred Compensation: A voluntary deferred compensation plan is available.


To view more detailed descriptions of Tulare County's benefits, please view the Benefits section of our Web site at https://tularecounty.ca.gov/hrd/index.cfm/benefits-wellness/health-plans-active-employees/

The Provisions Of This Bulletin Do Not Constitute An Expressed Or Implied Contract And Are Subject To Change.

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