AUDITOR-APPRAISER I

Position Description

The Assessor's Office has the responsibility to locate all taxable property in the County and to identify ownership. This office establishes value for all taxable property and applies all legal exemptions to the property.

The Auditor-Appraiser series is found only in the Assessor's Office and is primarily oriented to business and personal property for tax assessment purposes. These positions conduct business audits, in addition to boat and aircraft appraisals. This job series is distinguished from the Appraiser series which is responsible for real property appraisals for tax assessment purposes.

Auditor-Appraiser I is the entry-level classification in the series, learning to perform the more simple auditing and appraisal of business and personal property, while gaining the skill to perform the more complex independent appraisals and audits.

Examples of Duties

• Conducts property tax audits as mandated by the Revenue and Taxation Code.
• 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.
• Learns to and performs simple and routine 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.
• Learns to and prepares detailed worksheets; makes physical inspections of property in order to estimate a market value; learns to capitalize income, analyze market and sales data, and determine replacement costs; appraises improvements, leased equipment, machinery, fixtures, heavy construction equipment, boats, airplanes, farm and ranch equipment, and similar items to arrive at a fair market value for assessment purposes; computes value using computer spreadsheets and database applications.
• 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 taxable value for each holding; prepares reports and recommendations.
• Keeps up-to-date on practices, pending legislation, laws, codes, regulations, policies, and procedures associated with the work; attends and participates in various meetings, committees, and professional groups.
• Provides detailed and technical information concerning property tax rules and regulations as well as valuation and taxation methods.
• Communicates with County staff, governmental agencies, and outside organizations to exchange information, coordinate activities, resolve issues and concerns; prepares and submits mandated reports within established timeframes.

Conditions of Employment

• Possess a valid California Class C driver license at the time of appointment and possess and maintain a satisfactory driving record or provide evidence of suitable transportation which 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 County to attend meetings.
• Pursuant to Article 8, Section 670 of the Revenue and Taxation Code of the State of California, a Permanent Appraiser's Certificate issued by the State of California Board of Equalization is to be obtained within one year of appointment. Failure to obtain a Permanent California Appraiser's Certificate within one year of appointment will because for termination of employment.
• Pursuant to Article 8, Section 671 of the Revenue and Taxation Code of the State of California, completion of at least 24 hours of training conducted or approved by the California State Board of Equalization is required 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: 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.

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@co.monterey.ca.us.