Auditor-Appraiser
Salary: Auditor-Appraiser I (#1045)
$23.45-$28.62 hourly / $4,078-$4,978 monthly / Range: 5658
Auditor-Appraiser II (#1046)
$25.39-$31.00 hourly / $4,417-$5,392 monthly / Range: 5818
Auditor-Appraiser III (#1047)
$27.92-$34.08 hourly / $4,856-$5,928 monthly / Range: 6008
DEFINITION: Under general supervision, participates in and
performs audits and appraisals of business and personal property and
fixtures for tax assessment purposes; and performs related duties as
required.
DISTINGUISHING CHARACTERISTICS: Incumbents of these
classes learn and perform increasingly responsible audit-appraisal
work. The Auditor-Appraiser I is the trainee level in which
incumbents are gaining knowledge and experience. The
Auditor-Appraiser II is the journey-level class, working with
greater independence and participating in the training of
subordinate personnel. The Auditor-Appraiser III is the advanced
journey-level class, which is expected to perform all types of
audits and appraisals in a proficient and efficient manner, and may
supervise subordinate-level staff.
EXAMPLES OF DUTIES:
- Performs audits and appraisals of personal property and
improvements; inspects and analyzes books, records, ledgers,
journals, income tax reports, and other pertinent information to
determine market value.
- Prepares detailed work sheets and makes physical inspections
of property in order to estimate market value by capitalizing
income, analyzing market and sales data, and determining
replacement cost; appraises improvements, trade fixtures, leased
equipment, supplies and expensed assets, heavy construction
equipment, boats, airplanes, farm and ranch equipment, and similar
items. Computes appraised value and taxable value using computer
spreadsheets and database application.
- Prepares reports for and presents the Assessor’s case before
the Assessment Appeals Board.
- Explains property tax rules and regulations, and valuation and
taxation methods to the public.
- Auditor-Appraisers II assist in the training of
Auditor-Appraisers I and other staff in the techniques of auditing
and appraising business property.
- Auditor-Appraisers III are expected to perform all types of
audits and appraisals in a proficient and efficient manner and may
train, instruct, supervise, and direct trainees and other staff in
the techniques of auditing and appraising business property.
EMPLOYMENT STANDARDS:
Auditor-Appraiser I:
- Possession of a bachelor’s degree in any subject that included
completion of 6 courses in professional-level accounting; or,
- a combination of training, education, and experience that is
equivalent to the employment standard listed above and that
provides the required knowledge and abilities and includes
6 college-level courses in professional-level accounting.
Auditor-Appraiser II: Possession of a bachelor’s degree in
any subject that included 6 courses in professional-level
accounting, and:
- one year of experience auditing business records and
appraising property for tax assessment purposes; or,
- one year of experience performing duties equivalent to the
class of Auditor-Appraiser I with Santa Barbara County; or,
- a combination of training, education, and experience that is
equivalent to one of the employment standards listed above and
that provides the required knowledge and abilities and
includes 6 college-level courses in professional-level accounting.
Auditor-Appraiser III: Possession of a bachelor’s degree
in accounting, or license as an accountant issued by the State of
California, and:
- two years of professional accounting experience in auditing
business records and appraising property for tax assessment
purposes; or,
- two years of experience performing duties equivalent to the
class of Auditor-Appraiser II with Santa Barbara County; or,
- a combination of training, education, and experience that is
equivalent to one of the employment standards listed above and
that provides the required knowledge and abilities and
includes 6 college-level courses in professional-level accounting.
Additional Qualifications: The I, II, and III levels must
possess a valid appraiser certificate issued by the State of
California or certification as an "Appraiser for Tax Purposes,"
within twelve months of employment. Levels I, II, and III must
possess a valid California Class C Driver’s License.
Auditor-Appraiser I:
Knowledge of: general accounting and auditing principles,
practices, and methods; accounting systems used in industrial and
commercial corporations, partnerships, and individual
proprietorships; automated accounting system concepts and audit
control; computer spreadsheet, database, and word processing
applications.
Ability to: make accurate computations; write accurate and
concise reports; understand and explain legal and policy
requirements; interpret business records on finance, merchandise,
and equipment; follow through on assignments timely; organize
assigned workload; use and develop applications in word processing,
spreadsheet, and database software; communicate verbally to explain
rules and regulations to others; prepare and give public
presentations before decision-making bodies; establish effective
working relationships; work in a team environment with commitment to
quality, customer service, and continuous improvement.
Auditor-Appraiser II: Same as Auditor-Appraiser I, plus:
Knowledge of: State Revenue and Taxation Code; the
principles and procedures of real and personal property valuation;
office procedures.
Ability to: prepare audit reports; understand and explain
legal and policy requirements, auditing and appraisal methods, and
determinations; apply appraisal principles to personal property and
real estate; interpret business records on finance, merchandise, and
equipment; effectively communicate property tax issues; train
subordinate-level staff.
Auditor-Appraiser III: Same as Auditor-Appraiser I and II,
plus:
Knowledge of: EDP accounting system concepts and audit
control; advanced real estate and personal property appraisal
methods.
Ability to: apply a broad base of knowledge and expertise
that includes different property types and/or multiple
areas/functions in the Assessor’s office; work with commercial
appraisers on complex total property appraisals; gather pertinent
information from multiple sources; train and/or supervise
subordinate-level staff. |
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