Auditor-Appraiser I-II

This recruitment will establish an employment list to fill current and any future vacancies within the Assessor/Clerk Recorder’s Office.  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 vacancies are with the Assessor/Clerk Recorder’s Office located in Visalia. The anticipated life of the list is six months.

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.

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.

 

 

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.