Auditor - Appraiser - Assistant

Definition

To resolve assessment issues with property owners or other members of the public and discuss, explain and provide answers to assessment issues; to appraise business personal property and fixtures; to perform audits of business financial records and other documents to identify and value business property; to review and evaluate annual statement forms from businesses; and to enter and manipulate appraisal data in a computerized assessment environment.

Distinguishing Characteristics

This is the entry level class in the Auditor–Appraiser series.  This class is distinguished from the journey level of Associate Auditor–Appraiser by the performance of the more routine and less complex tasks and duties assigned to positions within this series.  Employees at this level are not expected to perform with the same independence of direction and judgement on matters allocated to the journey level.  Since this class is typically used as a training class, employees may have only limited or no directly related work experience.  Employees work under immediate supervision while expanding their experience and learning more complex job tasks.

Examples of Essential Duties

Duties may include, but are not limited to, the following:

• Review and analyze annual statement forms filed by businesses to declare their personal property and fixtures; compare and analyze prior year statements compared with the current year; input and update data into the Assessor's computerized assessment records system.
• Conduct mandatory and non-mandatory audits of business records to identify and determine the appraised value of business personal property and fixtures.
• Interpret and analyze data in business records for taxability of property, ownership, classification and reported cost.
• Reconcile data to reported costs; value property items; determine changes and enter results in records.
• Prepare and resolve assessment appeals involving business property.
• Respond to written and telephone inquiries from the public.
• Attend seminars and read professional publications to maintain continuing education requirements through the State Board of Equalization.
• Build and maintain positive working relationships with co-workers, other County employees and the public using principles of good customer service.
• Act on behalf of Senior Auditor Appraiser or the Principal Auditor Appraiser in supervisor's absence.
• Perform related duties as assigned.