Monterey County Human Resources
Salinas, California, United States
Position Description Open Until Filled Priority Screening Date: Monday, March 11, 2024 Exam #: 24/28B01/02 JJ The Assessor's Office has the responsibility to locate all taxable property in the County and to identify ownership. This office establishes value for all taxable property and applies all legal exemptions to the property. The Auditor-Appraiser series is found only in the Assessor's Office and is primarily oriented to business and personal property for tax assessment purposes. These positions conduct business audits, in addition to boat and aircraft appraisals. This job series is distinguished from the Appraiser series which is responsible for real property appraisals for tax assessment purposes. Auditor-Appraiser I is the entry-level classification in the series, learning to perform the more simple auditing and appraisal of business and personal property, while gaining the skill to perform the more complex independent appraisals and audits. The Eligible List established by this recruitment process may be used to fill current and future vacancies on a regular full-time, part-time, or temporary basis. This classification is part of a flexible series. Incumbents appointed at the lower level of the career series may be promoted up to the higher level of the career series subject to their meeting the employment standards for the higher class and a recommendation for their promotion by the appointing authority. Examples of Duties Conducts property tax audits as mandated by the Revenue and Taxation Code.Checks, examines, and analyzes business property statements and declarations filed by taxpayers for accuracy and consistency; contacts taxpayers to discuss declarations, omissions, or discrepancies, and makes the necessary adjustments for assessment purposes.Learns to and performs simple and routine audits and appraisals of business and personal property; inspects and analyzes business records, ledgers, journals, income tax reports, and other pertinent information to determine the market value.Learns to and prepares detailed worksheets; makes physical inspections of property in order to estimate a market value; learns to capitalize income, analyze market and sales data, and determine replacement costs; appraises improvements, leased equipment, machinery, fixtures, heavy construction equipment, boats, airplanes, farm and ranch equipment, and similar items to arrive at a fair market value for assessment purposes; computes value using computer spreadsheets and database applications.Travels within the County, outside of the County, or out of state to examine financial records or to conduct physical inspections of pre-selected businesses and/or personal property.Documents findings by preparing detailed worksheets; records physical inspections of business and personal property; compiles depreciation schedules; computes taxable value for each holding; prepares reports and recommendations.Keeps up-to-date on practices, pending legislation, laws, codes, regulations, polices, and procedures associated with the work; attends and participates in various meetings, committees, and professional groups.Provides detailed and technical information concerning property tax rules and regulations as well as valuation and taxation methods.Communicates with County staff, governmental agencies, and outside organizations to exchange information, coordinate activities, resolves issues and concerns; prepares and submits mandated reports within established timeframes. To view the complete classification description, please visit the County of Monterey website: Auditor-Appraiser I . THE SUCCESSFUL CANDIDATE Will have a proven track record demonstrating the following knowledge, skills, and abilities, including but not limited to, excellent verbal and written communication skills and a high degree of integrity and professionalism. We are looking for someone who: Pays attention to details. Works well in a team environment. Asks questions to seek understanding. Is a self-starter. Is flexible. Is honest and ethical. A few reasons you might love this job: You will work in a dynamic environment with others who have strong values and integrity. You will have lots of interaction with the public. You will be challenged to read and understand the various ways property can be valued and how it works with the auditing of business accounts. You will receive extensive training to understand and apply the various methods business property can be valued for tax purposes. You will provide a vital service that supports the mission of the County. A few challenges you might face with this job: You will need to work with some taxpayers and attorneys who are difficult and/or dissatisfied. You will be expected to process a high volume of work. You will be working in one area of accounting only and that is auditing. Working knowledge of: Generally accepted accounting and auditing principles, practices, standards, and methods Skill and Ability to: Make accurate computationsWrite accurate and concise reportsMeet schedules and timelinesOperate standard office equipment, including a computer and associated softwareCommunicate effectively both orally and in writingProvide excellent and courteous customer service and establish and maintain effective working relationships. Examples of Experience/Education/Training Any combination of training, education and/or experience which provides the knowledge, skills and abilities and required conditions of employment is qualifying. An example of a way these requirements might be acquired is: Graduation from an accredited four-year college or university with a degree in accounting or a “specialization in accounting” (18 semester units in accounting and/or auditing courses). Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education. Additional Information CONDITIONS OF EMPLOYMENT The required conditions of employment include, but are not limited to the following: Possess a valid California Class C driver license at the time of appointment and possess and maintain a satisfactory driving record or provide evidence of suitable transportation which is approved by the appointing authority. Prospective employees for the Assessor-County Clerk/Recorder will be required to submit to a background review which may include a review of information concerning present and/or prior employment, driving record, credit check and record of criminal conviction. Be available to work a flexible schedule, including evenings, weekends, holidays, and during times of disaster and/or emergency; travel out of County to attend meetings. Pursuant to Article 8, Section 670 of the Revenue and Taxation Code of the State of California, a Permanent Appraiser's Certificate issued by the State of California Board of Equalization is to be obtained within one year of appointment. Failure to obtain a Permanent California Appraiser's Certificate within one year of appointment will because for termination of employment. Pursuant to Article 8, Section 671 of the Revenue and Taxation Code of the State of California, completion of at least24 hours of training conducted or approved by the California State Board of Equalization is required in each one-year period. Pursuant to Article 8, Section 670(d) of the Revenue and Taxation Code of the State of California, the following education is required of incumbents in this class: Graduation from an accredited four-year college or university with a degree in accounting or a "specialization in accounting" (18 semester units in accounting and/or auditing courses. Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education. BENEFITS: The County of Monterey offers an excellent benefits package. Please visit our website to view the General "J" Unit Benefit Summary Sheet . This information is not legally binding, nor does it serve as a contract. The benefits listed in the County of Monterey Personnel Policies and Practices Resolution or Memorandum of Understanding (MOU) prevail over this listing. NOTES: As a condition of employment, prospective employees may be required to submit to a background review which may include a review of information concerning present and/or prior employment, driving record, and record of any criminal convictions. Employment is contingent upon acceptable documentation verifying identity and authorization for employment in the U.S.; a list of acceptable documents is available on the USCIS Form I-9. If you are hired into this classification in a temporary position, your rate of pay will be hourly, and you will not be eligible for the benefits listed in the summary. Veterans and their widows/ers who within the past five years have served on active duty for 30 or more days in a 1)national or State military emergency or 2) military expedition for which a medal was authorized, may be eligible for Veterans' Preference Points. To apply, veterans must submit an "Application for Veterans' Preference" with their application materials by the final filing date. Application and Selection Procedures Apply On-Line at https://www.governmentjobs.com/careers/montereycounty by Monday, March 11, 2024 for Priority Screening, 11:59 PM(PST) or Hard copy applications may be obtained from and submitted during normal business hours Monday - Friday, 8:00 AM - 5:00 PM by contacting: Assessor/County Clerk-Recorder Attn: Human Resources 168 West Alisal Street, 1st Floor Salinas, CA 93901 Phone: 831-759-6602 Fax: 831-759-6628 The selection process is tentative, and applicants will be notified if changes are made. To assess applicants' possession of required qualifications, the examination process may include an oral examination, pre-examination exercises, performance examination, and/or written examination. The competitive examination process includes submittal of required application materials. A complete application package will include: A completed County of Monterey Employment Application Responses to the Supplemental Questions Applicants who fail to provide all required materials by the final filing deadline will not be considered. Resumes, cover letters, letters of interest, and other correspondence will not be accepted as a substitute for required application materials .All required application materials will be competitively evaluated. Those applicants that are determined to be the most appropriately qualified will be invited to participate further in the selection process. EQUAL OPPORTUNITY AND REASONABLE ACCOMMODATION Monterey County is a drug-free workplace and an equal opportunity employer. The County seeks candidates who can make contributions in an environment of cultural and ethnic diversity. Monterey County is committed to providing access, equal opportunity, and reasonable accommodation for individuals with disabilities in employment, its services, programs, and activities. To request reasonable accommodation, contact Julie James, Human Resources Analyst, at (831) 759-6602, or ARCTTCHR@co.monterey.ca.us. http://www.co.monterey.ca.us/government/departments-a-h/human-resources/human-resources/benefits/benefit-summary-sheet Closing Date/Time: Continuous
Position Description Open Until Filled Priority Screening Date: Monday, March 11, 2024 Exam #: 24/28B01/02 JJ The Assessor's Office has the responsibility to locate all taxable property in the County and to identify ownership. This office establishes value for all taxable property and applies all legal exemptions to the property. The Auditor-Appraiser series is found only in the Assessor's Office and is primarily oriented to business and personal property for tax assessment purposes. These positions conduct business audits, in addition to boat and aircraft appraisals. This job series is distinguished from the Appraiser series which is responsible for real property appraisals for tax assessment purposes. Auditor-Appraiser I is the entry-level classification in the series, learning to perform the more simple auditing and appraisal of business and personal property, while gaining the skill to perform the more complex independent appraisals and audits. The Eligible List established by this recruitment process may be used to fill current and future vacancies on a regular full-time, part-time, or temporary basis. This classification is part of a flexible series. Incumbents appointed at the lower level of the career series may be promoted up to the higher level of the career series subject to their meeting the employment standards for the higher class and a recommendation for their promotion by the appointing authority. Examples of Duties Conducts property tax audits as mandated by the Revenue and Taxation Code.Checks, examines, and analyzes business property statements and declarations filed by taxpayers for accuracy and consistency; contacts taxpayers to discuss declarations, omissions, or discrepancies, and makes the necessary adjustments for assessment purposes.Learns to and performs simple and routine audits and appraisals of business and personal property; inspects and analyzes business records, ledgers, journals, income tax reports, and other pertinent information to determine the market value.Learns to and prepares detailed worksheets; makes physical inspections of property in order to estimate a market value; learns to capitalize income, analyze market and sales data, and determine replacement costs; appraises improvements, leased equipment, machinery, fixtures, heavy construction equipment, boats, airplanes, farm and ranch equipment, and similar items to arrive at a fair market value for assessment purposes; computes value using computer spreadsheets and database applications.Travels within the County, outside of the County, or out of state to examine financial records or to conduct physical inspections of pre-selected businesses and/or personal property.Documents findings by preparing detailed worksheets; records physical inspections of business and personal property; compiles depreciation schedules; computes taxable value for each holding; prepares reports and recommendations.Keeps up-to-date on practices, pending legislation, laws, codes, regulations, polices, and procedures associated with the work; attends and participates in various meetings, committees, and professional groups.Provides detailed and technical information concerning property tax rules and regulations as well as valuation and taxation methods.Communicates with County staff, governmental agencies, and outside organizations to exchange information, coordinate activities, resolves issues and concerns; prepares and submits mandated reports within established timeframes. To view the complete classification description, please visit the County of Monterey website: Auditor-Appraiser I . THE SUCCESSFUL CANDIDATE Will have a proven track record demonstrating the following knowledge, skills, and abilities, including but not limited to, excellent verbal and written communication skills and a high degree of integrity and professionalism. We are looking for someone who: Pays attention to details. Works well in a team environment. Asks questions to seek understanding. Is a self-starter. Is flexible. Is honest and ethical. A few reasons you might love this job: You will work in a dynamic environment with others who have strong values and integrity. You will have lots of interaction with the public. You will be challenged to read and understand the various ways property can be valued and how it works with the auditing of business accounts. You will receive extensive training to understand and apply the various methods business property can be valued for tax purposes. You will provide a vital service that supports the mission of the County. A few challenges you might face with this job: You will need to work with some taxpayers and attorneys who are difficult and/or dissatisfied. You will be expected to process a high volume of work. You will be working in one area of accounting only and that is auditing. Working knowledge of: Generally accepted accounting and auditing principles, practices, standards, and methods Skill and Ability to: Make accurate computationsWrite accurate and concise reportsMeet schedules and timelinesOperate standard office equipment, including a computer and associated softwareCommunicate effectively both orally and in writingProvide excellent and courteous customer service and establish and maintain effective working relationships. Examples of Experience/Education/Training Any combination of training, education and/or experience which provides the knowledge, skills and abilities and required conditions of employment is qualifying. An example of a way these requirements might be acquired is: Graduation from an accredited four-year college or university with a degree in accounting or a “specialization in accounting” (18 semester units in accounting and/or auditing courses). Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education. Additional Information CONDITIONS OF EMPLOYMENT The required conditions of employment include, but are not limited to the following: Possess a valid California Class C driver license at the time of appointment and possess and maintain a satisfactory driving record or provide evidence of suitable transportation which is approved by the appointing authority. Prospective employees for the Assessor-County Clerk/Recorder will be required to submit to a background review which may include a review of information concerning present and/or prior employment, driving record, credit check and record of criminal conviction. Be available to work a flexible schedule, including evenings, weekends, holidays, and during times of disaster and/or emergency; travel out of County to attend meetings. Pursuant to Article 8, Section 670 of the Revenue and Taxation Code of the State of California, a Permanent Appraiser's Certificate issued by the State of California Board of Equalization is to be obtained within one year of appointment. Failure to obtain a Permanent California Appraiser's Certificate within one year of appointment will because for termination of employment. Pursuant to Article 8, Section 671 of the Revenue and Taxation Code of the State of California, completion of at least24 hours of training conducted or approved by the California State Board of Equalization is required in each one-year period. Pursuant to Article 8, Section 670(d) of the Revenue and Taxation Code of the State of California, the following education is required of incumbents in this class: Graduation from an accredited four-year college or university with a degree in accounting or a "specialization in accounting" (18 semester units in accounting and/or auditing courses. Possession of a valid license as a Certified Public Accountant or Public Accountant issued by the State of California may be substituted for the required education. BENEFITS: The County of Monterey offers an excellent benefits package. Please visit our website to view the General "J" Unit Benefit Summary Sheet . This information is not legally binding, nor does it serve as a contract. The benefits listed in the County of Monterey Personnel Policies and Practices Resolution or Memorandum of Understanding (MOU) prevail over this listing. NOTES: As a condition of employment, prospective employees may be required to submit to a background review which may include a review of information concerning present and/or prior employment, driving record, and record of any criminal convictions. Employment is contingent upon acceptable documentation verifying identity and authorization for employment in the U.S.; a list of acceptable documents is available on the USCIS Form I-9. If you are hired into this classification in a temporary position, your rate of pay will be hourly, and you will not be eligible for the benefits listed in the summary. Veterans and their widows/ers who within the past five years have served on active duty for 30 or more days in a 1)national or State military emergency or 2) military expedition for which a medal was authorized, may be eligible for Veterans' Preference Points. To apply, veterans must submit an "Application for Veterans' Preference" with their application materials by the final filing date. Application and Selection Procedures Apply On-Line at https://www.governmentjobs.com/careers/montereycounty by Monday, March 11, 2024 for Priority Screening, 11:59 PM(PST) or Hard copy applications may be obtained from and submitted during normal business hours Monday - Friday, 8:00 AM - 5:00 PM by contacting: Assessor/County Clerk-Recorder Attn: Human Resources 168 West Alisal Street, 1st Floor Salinas, CA 93901 Phone: 831-759-6602 Fax: 831-759-6628 The selection process is tentative, and applicants will be notified if changes are made. To assess applicants' possession of required qualifications, the examination process may include an oral examination, pre-examination exercises, performance examination, and/or written examination. The competitive examination process includes submittal of required application materials. A complete application package will include: A completed County of Monterey Employment Application Responses to the Supplemental Questions Applicants who fail to provide all required materials by the final filing deadline will not be considered. Resumes, cover letters, letters of interest, and other correspondence will not be accepted as a substitute for required application materials .All required application materials will be competitively evaluated. Those applicants that are determined to be the most appropriately qualified will be invited to participate further in the selection process. EQUAL OPPORTUNITY AND REASONABLE ACCOMMODATION Monterey County is a drug-free workplace and an equal opportunity employer. The County seeks candidates who can make contributions in an environment of cultural and ethnic diversity. Monterey County is committed to providing access, equal opportunity, and reasonable accommodation for individuals with disabilities in employment, its services, programs, and activities. To request reasonable accommodation, contact Julie James, Human Resources Analyst, at (831) 759-6602, or ARCTTCHR@co.monterey.ca.us. http://www.co.monterey.ca.us/government/departments-a-h/human-resources/human-resources/benefits/benefit-summary-sheet Closing Date/Time: Continuous
TULARE COUNTY
Visalia, California, United States
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. If interested in employment for this position for current or future vacancies, please submit an online application for consideration. Current vacancies are with the Assessor/Clerk Recorder’s Office located in Visalia. The anticipated life of the list is six months. Please Note: A copy of your degree or transcripts must be submitted to be considered for this position. This recruitment has been reopened due to low number of applications received. Typical Duties I LEVEL: Under supervision will train in auditing records of industrial, commercial, agricultural and manufacturing entities for assessment purposes; Inspect and assist in the appraisal of office fixtures, plant machinery and equipment and similar items; Learn to do a variety of office and fieldwork related to the personal property assessment process; Prepare audit working papers; 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; Keep records and write reports on work accomplished; Attend meetings and training classes. In addition to the duties listed for level I, II LEVEL: 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; 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; 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 Assessor's Office; Appear as a departmental witness concerning contested assessments; 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. Employment Standards Education : Must meet the requirements for a temporary appraiser certificate pursuant to the provisions of Property Tax Rule 283 and Tax Code 670(d) (Transcript submission is required by the State Board of Equalization): A four-year degree with specialization in accounting from a recognized institution of higher education (accredited); or 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 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 unaccredited institution, the State Board of Equalization requires that they be certified for equivalency prior to issuance of a temporary appraisal certificate. For more information: https://www.naces.org/ Experience: Level II: One (1) year of experience in the appraisal of personal property and fixtures of commercial and industrial firms. Knowledge of: Level I: Principles and procedures used in accounting and auditing; Income tax depreciation methods; Concepts, methods and procedures of property valuations, including the three basic approaches of value, cost, market income and their applicability in specific property appraisals. In addition to the level I, Level II: Business property assessment-roll procedures. Skill/Ability to: Level I: Work and communicate effectively with people of various education and socioeconomic backgrounds by respecting beliefs, interpersonal styles and behaviors of both clients and co-workers; Operate contemporary office equipment inclusive of computer, keyboard, and all applicable electronic equipment; Compile, convert and organize raw data systematically, analyze data in a variety of formats and draw valid and logical conclusions; View situations objectively, define problems and formulate and implement solutions; Write, using grammatically correct English, clearly and concisely to effectively convey ideas in reports, letters and memoranda; Establish rapport and maintain cooperative relations with persons contacted; Organize work, establish priorities, meet deadlines and coordinate work with others. In addition to the level I, Level II: Apply accounting and auditing methods to commercial, industrial and agricultural firms; Examine and evaluate property appraisal and assessment systems; Read and comprehend government laws and regulations and business law as related to the administration and interpretation of property tax laws; Explain auditing and appraisal methods to people of diverse educational and socioeconomic backgrounds. License: Possession of, or ability to obtain, an appropriate, valid California driver's license; Ability to obtain a temporary appraiser certificate issued by the State Board of Equalization. DESIRABLE EMPLOYMENT STANDARDS Knowledge of : Level I: How to apply three basic approaches of value, cost, market income to specific property appraisals; Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms; Specialized math concepts; Sources of information available for use in valuing real and personal property and in verifying taxpayer internal records. Level II: Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms; Specialized math concepts; Source of information available for use in valuing real and personal property and in verifying taxpayer internal records. Skill/Ability to : Level I: Apply accounting and auditing methods to commercial, industrial, manufacturing and agricultural firms; examine and evaluate property appraisal and assessment as related to the administration and interpretation of property tax laws; Make appraisals in conformity with established standards; research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work; Develop new auditing techniques when needed; Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property; Testify at equalization hearings. Level II: Research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work; Develop new auditing techniques when needed; Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property; Testify at equalization hearings; Train entry-level personnel in appraisal, assessment and auditing principles and procedures. Additional Information Conditions of Employment Candidates selected will be required to pass a pre-employment drug and alcohol screening. Additionally, a background investigation may also be conducted, which may include a re-investigation every 10 years for some positions. An Employment Eligibility Verification using E-Verify may be required on the first day of employment for some positions. Some job classes may also require a physical exam. College Cost Reduction Access Act This may be a qualifying position for student loan forgiveness through the College Cost Reduction and Access Act (CCRAA). Only student loan payments made after October 1, 2007 and in a qualified repayment plan are eligible. For more information you are encouraged to speak with your student loan servicer or visit: http://studentaid.ed.gov/repay-loans/forgiveness-cancellation. EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER Bargaining Unit 3 The information listed is a general summary of benefits. These provisions do not constitute an expressed or implied contract and are subject to change. Benefit Amount: An annualbenefit amountis provided and may be applied towards health insurance premiums (medical, dental, vision and life).This benefit is pro-rated and paid on a pay period basis (24 pay periods). Health Insurance: A choice of PPO and HMOmedical plans which include PPOand HMO dental plans andinclude dentalandvision coverage. Dependent coverage is available. Providers include Anthem Blue Cross, Kaiser Permanente, Delta Dental, andVision Services Plan (VSP) . Retirement: The retirement plan is a defined benefit plan administered pursuant to the 1937 Act County Employees Retirement Act and integrated with Social Security. In addition to ordinary retirement benefits, the plan provides disability and death benefits. Retirement contributions are made by both the County and the employee. The County has reciprocity with the State of California, contracting PERS agencies, and all County 1937 Act Retirement Systems. Paid Holiday Leave: 12 set days and 1 personal holiday . Vacation Accrual: 2 weeks per year (0-3 years of service) 3 weeks per year (3-7 years of service) 4 weeks per year (7-11 years of service) 5 weeks per year (11+ years of service) Limit of 300 hours. Sick Leave Accrual: 12 days per year with unlimited accumulation, 50 hours of which may be used toward family sick leave. Group Term Life Insurance and AD&D: $10,000; Provided by Standard Insurance Company . Disability Insurance: Employees are covered by State Disability Insurance. The premium is paid by the employee. Deferred Compensation: A voluntary deferred compensation plan is available. To view more detailed descriptions of Tulare County's benefits, please view the Benefits section of our Web site at https://tularecounty.ca.gov/hrd/benefits-wellness/health-plans-active-employees/ The Provisions Of This Bulletin Do Not Constitute An Expressed Or Implied Contract And Are Subject To Change. Closing Date/Time: 5/29/2024 11:59 PM Pacific
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. If interested in employment for this position for current or future vacancies, please submit an online application for consideration. Current vacancies are with the Assessor/Clerk Recorder’s Office located in Visalia. The anticipated life of the list is six months. Please Note: A copy of your degree or transcripts must be submitted to be considered for this position. This recruitment has been reopened due to low number of applications received. Typical Duties I LEVEL: Under supervision will train in auditing records of industrial, commercial, agricultural and manufacturing entities for assessment purposes; Inspect and assist in the appraisal of office fixtures, plant machinery and equipment and similar items; Learn to do a variety of office and fieldwork related to the personal property assessment process; Prepare audit working papers; 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; Keep records and write reports on work accomplished; Attend meetings and training classes. In addition to the duties listed for level I, II LEVEL: 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; 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; 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 Assessor's Office; Appear as a departmental witness concerning contested assessments; 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. Employment Standards Education : Must meet the requirements for a temporary appraiser certificate pursuant to the provisions of Property Tax Rule 283 and Tax Code 670(d) (Transcript submission is required by the State Board of Equalization): A four-year degree with specialization in accounting from a recognized institution of higher education (accredited); or 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 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 unaccredited institution, the State Board of Equalization requires that they be certified for equivalency prior to issuance of a temporary appraisal certificate. For more information: https://www.naces.org/ Experience: Level II: One (1) year of experience in the appraisal of personal property and fixtures of commercial and industrial firms. Knowledge of: Level I: Principles and procedures used in accounting and auditing; Income tax depreciation methods; Concepts, methods and procedures of property valuations, including the three basic approaches of value, cost, market income and their applicability in specific property appraisals. In addition to the level I, Level II: Business property assessment-roll procedures. Skill/Ability to: Level I: Work and communicate effectively with people of various education and socioeconomic backgrounds by respecting beliefs, interpersonal styles and behaviors of both clients and co-workers; Operate contemporary office equipment inclusive of computer, keyboard, and all applicable electronic equipment; Compile, convert and organize raw data systematically, analyze data in a variety of formats and draw valid and logical conclusions; View situations objectively, define problems and formulate and implement solutions; Write, using grammatically correct English, clearly and concisely to effectively convey ideas in reports, letters and memoranda; Establish rapport and maintain cooperative relations with persons contacted; Organize work, establish priorities, meet deadlines and coordinate work with others. In addition to the level I, Level II: Apply accounting and auditing methods to commercial, industrial and agricultural firms; Examine and evaluate property appraisal and assessment systems; Read and comprehend government laws and regulations and business law as related to the administration and interpretation of property tax laws; Explain auditing and appraisal methods to people of diverse educational and socioeconomic backgrounds. License: Possession of, or ability to obtain, an appropriate, valid California driver's license; Ability to obtain a temporary appraiser certificate issued by the State Board of Equalization. DESIRABLE EMPLOYMENT STANDARDS Knowledge of : Level I: How to apply three basic approaches of value, cost, market income to specific property appraisals; Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms; Specialized math concepts; Sources of information available for use in valuing real and personal property and in verifying taxpayer internal records. Level II: Accounting practices and physical operation of manufacturing, industrial, commercial and agricultural firms; Specialized math concepts; Source of information available for use in valuing real and personal property and in verifying taxpayer internal records. Skill/Ability to : Level I: Apply accounting and auditing methods to commercial, industrial, manufacturing and agricultural firms; examine and evaluate property appraisal and assessment as related to the administration and interpretation of property tax laws; Make appraisals in conformity with established standards; research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work; Develop new auditing techniques when needed; Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property; Testify at equalization hearings. Level II: Research, analyze and interpret unfamiliar accounting systems, methods or practices as they are encountered in audit work; Develop new auditing techniques when needed; Recognize and investigate questionable items when encountered on property statements, in financial records or upon physical review of property; Testify at equalization hearings; Train entry-level personnel in appraisal, assessment and auditing principles and procedures. Additional Information Conditions of Employment Candidates selected will be required to pass a pre-employment drug and alcohol screening. Additionally, a background investigation may also be conducted, which may include a re-investigation every 10 years for some positions. An Employment Eligibility Verification using E-Verify may be required on the first day of employment for some positions. Some job classes may also require a physical exam. College Cost Reduction Access Act This may be a qualifying position for student loan forgiveness through the College Cost Reduction and Access Act (CCRAA). Only student loan payments made after October 1, 2007 and in a qualified repayment plan are eligible. For more information you are encouraged to speak with your student loan servicer or visit: http://studentaid.ed.gov/repay-loans/forgiveness-cancellation. EQUAL EMPLOYMENT OPPORTUNITY EMPLOYER Bargaining Unit 3 The information listed is a general summary of benefits. These provisions do not constitute an expressed or implied contract and are subject to change. Benefit Amount: An annualbenefit amountis provided and may be applied towards health insurance premiums (medical, dental, vision and life).This benefit is pro-rated and paid on a pay period basis (24 pay periods). Health Insurance: A choice of PPO and HMOmedical plans which include PPOand HMO dental plans andinclude dentalandvision coverage. Dependent coverage is available. Providers include Anthem Blue Cross, Kaiser Permanente, Delta Dental, andVision Services Plan (VSP) . Retirement: The retirement plan is a defined benefit plan administered pursuant to the 1937 Act County Employees Retirement Act and integrated with Social Security. In addition to ordinary retirement benefits, the plan provides disability and death benefits. Retirement contributions are made by both the County and the employee. The County has reciprocity with the State of California, contracting PERS agencies, and all County 1937 Act Retirement Systems. Paid Holiday Leave: 12 set days and 1 personal holiday . Vacation Accrual: 2 weeks per year (0-3 years of service) 3 weeks per year (3-7 years of service) 4 weeks per year (7-11 years of service) 5 weeks per year (11+ years of service) Limit of 300 hours. Sick Leave Accrual: 12 days per year with unlimited accumulation, 50 hours of which may be used toward family sick leave. Group Term Life Insurance and AD&D: $10,000; Provided by Standard Insurance Company . Disability Insurance: Employees are covered by State Disability Insurance. The premium is paid by the employee. Deferred Compensation: A voluntary deferred compensation plan is available. To view more detailed descriptions of Tulare County's benefits, please view the Benefits section of our Web site at https://tularecounty.ca.gov/hrd/benefits-wellness/health-plans-active-employees/ The Provisions Of This Bulletin Do Not Constitute An Expressed Or Implied Contract And Are Subject To Change. Closing Date/Time: 5/29/2024 11:59 PM Pacific