Auditor-Appraiser I​/II

Continuous Recruitment Notice

THIS IS A CONTINUOUS RECRUITMENT AND MAY CLOSE AT ANYTIME WITHOUT NOTICE.

This recruitment will establish an employment list to fill current and any future vacancies within the Assessor/Clerk Recorder’s Office. The anticipated life of the employment list is six months.

Current vacancy is with the Assessor/Clerk Recorder’s Office located in Visalia at the Courthouse. The work schedule for this position is Monday – Friday, 8:00 a.m. – 5:00 p.m.

Level I: $5,552 – $6,766 Monthly

Level II: $6,254 – $7,621 Monthly

• Examine and audit accounting and financial records, tax returns and other relevant documents in connection with the appraisal of industrial, commercial, agricultural and manufacturing entities for tax assessment purposes.
• Analyze the valuation of personal property and assist in the appraisal of office equipment, fixtures, machinery and equipment.
• Provide information such as property tax regulations and appraisal procedures to taxpayers or their agents regarding assessments and the auditor‑appraiser assessment process to address taxpayer concerns in the office or on‑site visits to provide resolutions.
• Learn to do a variety of office and fieldwork related to the personal property assessment process.
• Gather information from various sources such as commodity publications, bluebooks, financial institutions, insurance companies and creditors for verification of proper reporting and assessment of taxable property.
• Research information on property assessments using records maintained in the Assessor's Office.
• Study appraisal and accounting literature and pertinent Revenue and Taxation Code sections.
• May be required to assist in any office and departmental needs or requirements.
• Attend meetings and training classes.

• Examine and audit accounts, financial statements and other records of commercial, industrial and agricultural firms.
• Reconcile financial records with valuation data and render an estimate of market value.
• Appraise fixtures, office equipment, plant machinery and similar items.
• Estimate value of inventories at tax lien date.
• Perform audits and appraisals of personal property and fixtures. Initiate escape assessments or roll corrections as indicated by audit results.
• Develop new audit techniques when special situations arise.
• Do a variety of office and field work related to the personal property assessment process.
• Visit taxpayer business locations, traveling out of county or state when necessary.
• Explain the purposes and functions of the County Assessor's Office to taxpayers, their representative and other interested individuals.
• Do independent research and study to keep abreast of new developments in the appraisal and accounting fields.
• May appear before the Assessment Appeals Board as an expert witness.
• Attend annual training to meet continuing education requirements of the State.
• Formulate and submit recommendations to improve the procedures, practices and quality of work performance in all sections of the office.
• Assist in training and supervision of entry‑level Auditor‑Appraisers and/or other office personnel.
• Answer taxpayer’s correspondence and prepare reports on work accomplished.

Essential job duties may be assigned that are not listed above but are relative to this job classification. Reasonable accommodation will be made when requested and determined by the County to be appropriate under applicable law.

• A four‑year degree with specialization in accounting from a recognized institution of higher education (accredited); or
• A four‑year degree with 18 semester units (or quarter equivalent) of accounting and/or auditing courses from a recognized institution of higher education. Business law and economics classes may not contribute toward the 18 units; or
• A four‑year degree with 19 semester units (or quarter equivalent), 16 units of which must be accounting and/or auditing courses from a recognized institution of higher education, and 3 semester units may be either business law or economics classes.

Special Requirement: If submitting transcripts from an…