Auditor-Appraiser I​/II​/III

examples of duties

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

• examine and audit accounting and financial records, tax returns, and other business records in connection with the appraisal of personal and business property for tax assessment purposes.
• assist with the analysis of depreciation reserves and fixed asset accounts to evaluate depreciation methods and the appropriateness of depreciation reserves for valuation purposes.
• explain property tax regulations and appraisal procedures to taxpayers and their representatives.
• analyze depreciation reserves and fixed asset accounts to evaluate depreciation methods and the appropriateness of depreciation reserves for valuation purposes.
• prepare data, and defend challenged appraisals before the board of equalization.
• analyze the valuation of personal property; make physical inspection and compute appraisal value of holdings, equipment and fixtures, including office equipment, machinery and equipment.

• auditor-appraiser i

experience: none required

education: graduation from a four (4) year college or university with a major in accounting, auditing, business administration, or a related field. Specialization in accounting from a recognized institution of higher education is required by the revenue and taxation code (specialization includes 18 units of accounting and auditing courses) and must be accepted by the state board of equalization.

possession of a cpa or pa accountant license in the state of california may substitute for the required education.

certification/license: eligibility for either temporary or permanent certification as an appraiser/auditor-appraiser by the california state board of equalization. If temporary certification is used to meet this requirement, the employee must acquire permanent certification within one year from the date of appointment to this class to obtain a permanent certification.

• auditor-appraiser ii

experience: one (1) year of experience in the appraisal of personal property for tax purposes.

education: graduation from college with a major in accounting, auditing, business administration, or a related field.

possession of a license as cpa or pa accountant may substitute for the required education.

certification/license: permanent certification as an appraiser/auditor-appraiser by the california state board of equalization.

• auditor-appraiser iii

experience: three (3) years of experience in the appraisal of personal property for tax purposes.

education: graduation from college with a major in accounting, auditing, business administration, or a related field.

possession of a license as a cpa or pa accountant in state of california may substitute for the required education.

certification/license: permanent certification as an appraiser/auditor-appraiser by the california state board of equalization.

• auditor-appraiser i/ii/iii

license: possess a valid california driver's license at time of appointment and maintain.

• operate a personal computer and other office equipment.
• communicate effectively with others in person, in writing, and over the telephone.
• analyze data, interpret directions, procedures and regulations, and develop appropriate responses.
• perform job duties under stressful conditions and respond appropriately to situations.
• maintain confidential information in accordance with legal standards and/or county regulations.
• conduct inspections over uneven surfaces under various environmental conditions.
• frequent use of depth perception, peripheral vision and color perception.
• frequently lift, carry, reach, push, pull, twist and manipulate large and small objects.
• kneel, bend, twist, squat, balance and crawl.
• frequent use of hand-eye coordination and repetitive hand and arm motion.
• occasionally lift and carry up to 40 pounds.
• normal dexterity, frequent holding and grasping.
• regular attendance is an essential function.

• general accounting and auditing principles and procedures.
• principles involved in the appraisal of business and personal property.
• computer based accounting; accounting and auditing principles and procedures.
• methods of depreciation and determining the value of personal…