Auditor-Appraiser

Job Highlights

This position is in the County Assessor's Office, Business Property Division

Under general supervision, performs a variety of professional audits and appraisals related to business property valuation and taxation; performs appraisals of personal and real property for various purposes; performs related work as assigned.

This is a multi-level class in which incumbents may be assigned to any of three levels, depending upon experience and proficiency gained and the complexity of assigned projects. The work may be related to any area of business and personal appraisal work and, at the highest level, involves significant use of initiative, tact and independent judgment. This class series is distinguished from Principal Auditor/Appraiser in that the latter is the lead level in this series, responsible for providing work direction for professional auditor/appraisers and related support staff.

It is further distinguished from the Appraiser series, in that the Auditor/Appraiser classes audit business and financial records in addition to appraising real and personal property.

• Audits financial records of businesses to determine the completeness and accuracy of information reported for tax assessment.
• Examines general ledgers, journals, financial statements, tax returns and other records and source documents relating to supplies, fixed assets and leased equipment.
• Conducts on-site inspection of businesses to correlate physical condition of fixed assets and equipment to information obtained from accounting records.
• Determines taxable value of property and makes corrections to tax roll.
• Prepares and maintains detailed audit work papers; prepares written summaries of audit procedures and findings.
• Determines businesses which require mandatory audit, following established guidelines.
• Conducts physical sightings to learn of new businesses to be contacted.
• Reviews and corrects property statements for accuracy, validity and completeness.
• Maintains accurate records and files; prepares correspondence, periodic and special reports of work performed, and other written documentation.

Knowledge of

• Principles and practices of property appraisal for tax assessment purposes.
• California Revenue and Taxation Code and business valuation procedures and standards.
• Financial recordkeeping, accounting and auditing principles and practices.
• Business computer applications related to the work.
• Techniques for dealing with the public, often where relations may be strained.
• Office administrative practices and procedures.

Skill in

• Analyzing, interpreting and verifying business records, financial information and property statements.
• Applying appropriate methods, practices, procedures and regulations to complex property appraisals.
• Assigning accurate and equitable fair market value to business property for taxation purposes.
• Organizing and prioritizing work and meeting critical deadlines.
• Maintaining accurate records and files.
• Making accurate mathematical and statistical calculations.
• Preparing clear and concise reports, correspondence and other written materials.
• Exercising sound independent judgment within established guidelines.
• Establishing and maintaining effective working relationships with those contacted in the course of the work.

Other Requirements

• Must possess a valid California driver's license.
• Auditor/Appraiser I: must obtain a valid appraisal certificate within one year of employment (R & T Code section 673.), which includes Auditor-Appraiser Designation (R & T Code 670).
• Auditor/Appraiser II and Auditor/Appraiser III: must possess and maintain a valid appraisal certificate issued by the State Board of Equalization, which includes Auditor-Appraiser Designation (R & T Code 670 and subsequent sections).
• Note:
  
  for Auditor-Appraiser Designation to be added to an appraisal certification, one of the following requirements must be met: (1) a degree with specialization in accounting, including 18 semester units in accounting and/or auditing, or (2) designation as a Licensed California Accountant (CPA), or (3) successful completion of an examination approved by the State Board of Equalization, Training and Certification Section.

Desirable Education and Experience

• Auditor/Appraiser I:
  Equivalent to graduation from a four year college or university with major coursework in accounting, finance, business administration or a closely related field.
• Auditor/Appraiser II:
  In addition to the above, one year of professional accounting or property appraisal experience equivalent to the County's classes of Auditor/Appraiser I or Appraiser I.
• Auditor/Appraiser III:
  In addition to the above, two additional years of business records auditing and/or business or personal property appraisal experience at a level equivalent to the County's class of Auditor/Appraiser II. Progression to this level will depend upon the depth and breadth of experience and complexity of assigned work.

How to Apply

A complete, original application must be…