Auditor Appraiser Level I/II *REVISED*

  • Sacramento County, CA
  • Sacramento, California
  • Jun 28, 2019
Accounting and Finance Real Estate
  • Salary: $52,095.60 - $72,787.68 Annually

Job Description

The Position

The final filing date for this exam has been revised. Please note the new final filing date is: 5:00 pm on: 9/6/19

Level I - $4,341.30 - $5,026.83
Level II - $4,990.33- $6,065.64


Auditor-Appraiser is a single class with two salary levels (Level I and Level II).

Auditor-Appraiser (Level II) is the journey-level in the series and is responsible for the auditing, physical appraisal and valuation of commercial and industrial personal property for tax assessment purposes. The Auditor-Appraiser (Level II) participates as a member of a team in audit-appraisal of major corporal entities. The Auditor-Appraiser (Level II) does not regularly perform lead work but may be assigned to demonstrate audit-appraisal techniques to less experienced auditor-appraisers and to assist them with specific elements of the work. The Auditor-Appraiser (Level II) may perform valuation work in the appraisal of specialized forms of personal property such as boats or general aviation aircraft.

Auditor-Appraiser (Level I) is the entry and training level in the Auditor-Appraiser series. Incumbents must have detailed knowledge of professional auditing and accounting principles and techniques prior to appointment. They receive training in provisions of Revenue and Taxation Code and other laws and regulations governing the valuation of personal property for tax assessment purposes. The Auditor-Appraiser (Level I) performs audit-appraisal work and responds to questions and complaints from the public, working initially under close supervision and assuming more independent responsibility toward the end of the training period.

Note: The level at which initial appointments are made and advancement from the lower to the higher level of this class (Level I to Level II), is at the discretion of the appointing authority providing the minimum qualifications and Special Requirements are met.
Watch to Explore your career with purpose

Examples of Knowledge and Abilities

Auditor-Appraiser (Level II)

Knowledge of
  • Modern techniques, principles and methods of auditing, accounting and appraisal including computer-based accounting systems
  • Factors which determine the value of business personal property and fixtures
  • Provisions of the Revenue and Taxation Code, Property Tax Rules, State and Federal laws, California State Board of Equalization regulations, and other rules governing audit and appraisal of personal property for tax assessment purposes
  • A variety of depreciation schedules, market value guides, and other tools for valuation of various forms of personal property such as boats, general aviation aircraft, office and manufacturing equipment and fixtures
Ability to
  • Prioritize tasks in order to meet deadlines and respond to changes
  • Analyze a variety of manual and computer-based accounting systems and accurately identify and extract the information required for audit
  • Analyze and interpret a variety of new and changing regulations and apply them to individual property tax situations
  • Independently make timely and informed decisions regarding personal property appraisal matters within area of responsibility and expertise
  • Explain property tax regulations and appraisal procedures to members of the public who have varying degrees of knowledge of accounting practices and of economic and legal requirements regarding appraisal
  • Accept and respond effectively to hostility, confusion or concern expressed by taxpayers, attorneys, and accountants
  • Utilize computer programs and printouts effectively
  • Make complex computations rapidly and accurately, utilizing calculators, computer terminals, schedules, market value guides and other tools and equipment
  • Recognize problems, discrepancies, and incomplete data in financial documents and business property statements and determine appropriate actions
  • Write clear, concise and effective reports, including audit narratives
  • Analyze written appeals from taxpayers and write clear and appropriate responses for Exchange of Information process

Auditor-Appraiser (Level I)

Knowledge of
  • Modern techniques, principles and methods of auditing and accounting including computer-based accounting systems

Ability to
  • Interpret and apply complex written regulations to specific situations
  • Accept and respond effectively to hostility, confusion or concern expressed by taxpayers, attorneys, and accountants
  • Make complex computations rapidly and accurately, utilizing calculators, computer terminals, schedules, market value guides and other tools and equipment
  • Recognize problems, discrepancies, and incomplete data in financial documents and business property statements and determine appropriate actions
  • Write clear, concise and effective reports including audit narratives
  • Prioritize tasks in order to meet deadlines and respond to changes
  • Learn and apply provisions of the Revenue and Taxation Code, Property Tax Rules, State and Federal laws, California State Board of Equalization regulations, and other rules governing appraisal of personal property for tax assessment purposes
  • Learn techniques of physical inspection and appraisal of a variety of types of equipment, machinery and fixtures
  • Learn to use market value guides and other tools for determining value of personal property


Employment Qualifications

Minimum Qualifications

Any combination of education, training, and experience likely to provide the required knowledge and abilities for this class as described above. Typical ways include:

Auditor-Appraiser (Level II)

Either:
1. One year of experience performing the duties of an Auditor-Appraiser (Level I) in Sacramento County service.

Or :

2. Graduation from an accredited four-year college or university with specialization in accounting.
And
One year of professional experience in accounting, personal property appraisal, or in the auditing of business records for the purpose of personal property tax assessment.

Auditor-Appraiser (Level I)

Graduation from an accredited four-year college or university with specialization in accounting.

Note: The word "experience" referenced in the minimum qualifications means full-time paid experience unless the minimum qualification states that volunteer experience is acceptable. Part-time paid experience may be accumulated and pro-rated to meet the total experience requirements.

Note: If the minimum qualifications include an educational or certificate/license requirement, applicants must submit proof of requirements with the application. Failure to submit proof of requirements may result in disqualification from the examination. Unofficial transcripts are acceptable. For guidelines on submitting acceptable proof of educational requirements, please click here or speak to someone in our office before the cut-off date listed in this notice.

Special Requirements

Travel: Persons appointed to this class must be able and willing to travel for periods lasting up to four weeks at a time to destinations anywhere in the United States or Canada to conduct audits.

Certification: Eligibility for either temporary or permanent certification as an appraiser by the California State Board of Equalization. The employee must acquire permanent certification as an auditor-appraiser by the California State Board of Equalization within one year from the date of appointment or be removed from employment in this class. Failure to maintain the appropriate valid certification constitutes cause for suspension or termination from the class in accordance with Civil Service Commission Rules.

Driver's License: The Auditor-Appraiser Level I/II class requires possession of or ability to obtain a valid California Driver's License, Class C or higher, before the date of appointment. Failure to maintain a valid California Driver License constitutes cause for suspension or termination from the class in accordance with Civil Service Commission Rules.

Special Skills: Some positions in the class of Auditor-Appraiser may require a specific language skill and/or knowledge of a specific culture. Incumbents in Auditor-Appraiser positions utilize these skills in explaining technical tax assessment matters to taxpayers and in explaining rights and responsibilities.

Probationary Period
The probationary period for this classification is twelve (12) months.

Application and Testing Information

APPLICATION

Qualified applicants are encouraged to apply immediately. All applicants must complete and submit an online County of Sacramento employment application by 5:00 PM on the posted cut-off date. Click here to apply.

County of Sacramento
Department of Personnel Services
Employment Services Division
700 H Street, Room 4667
Sacramento, CA 95814
Phone (916) 874-5593; 7-1-1 California Relay Service

Email EmployOffice@Saccounty.net
Inter-Office Mail Code: 09-4667
www.SacCountyJobs.net
  • Employment applications and all documentation requested in this announcement must be submitted by 5:00 p.m. on the cut-off date.
  • Employment Services is not responsible for any issues or delays caused by an applicant's computer or web browser. Applicants will be automatically logged out if they have not submitted their applications and all documentation prior to 5:00 p.m. on the cut-off date.
  • Your application should highlight all relevant education, training, and experience, and clearly indicate how you meet the minimum qualifications for the position as of the cut-off date.
  • Application information must be current, concise and related to the requirements in this job announcement. You may only apply for this recruitment once. Duplicate and incomplete applications will be disqualified.
  • A resume may be included with your application, however it will not substitute for the information requested on the application.

SUPPLEMENTAL QUESTIONNAIRE

Applicants are required to provide a full and complete response to each supplemental question. The Supplemental Questionnaire is located in the tab marked "Supplemental Questions". Please be descriptive in your response.

Note: Responses of "See Resume" or "See Application", or copy and paste of work experience are not qualifying responses and will not be considered.
  • Supplemental Questionnaires must be submitted by 5:00 p.m. on the cut-off date. Employment Services is not responsible for any issues or delays caused by an applicant's computer or web browser. Applicants will be automatically logged out if they have not submitted their applications and all documentation prior to 5:00 p.m. on the cut-off date.
  • The supplemental questions are designed to elicit specific information regarding a candidate's experience, education, and training. Responses should be consistent with the information on your application and are subject to verification.
  • Please provide place of employment, pertinent dates, and concise, descriptive and detailed information for each question.
  • If a job included responsibilities applicable to several questions, separate the different functions of the job to answer all the questions completely.
  • Resumes or referral to the application or other questionnaire responses will not be accepted in lieu of completing each question.
  • If you have no experience, write "no experience" for the appropriate question.
  • For many individuals, it is more efficient to develop responses to the supplemental questions in a word processing document and then paste them into the final document to be submitted. Changes or corrections to your Supplemental Questionnaire cannot be made once your application packet has been submitted.
  • If the Supplemental Questionnaire is used in the Formula Rate exam, failure to complete all of the questions or incomplete responses will result in a lower score. While scoring the Supplemental Questionnaire, the candidate's application and/or attachments will not be reviewed , therefore, a candidate's responses to the questions should be accurate, thorough, detailed, and complete.

FORMULA RATE EXAMINATION (Weighted 100%)

All candidates meeting the minimum qualifications by the cut-off date will have their Supplemental Questionnaire scored in the Formula Rate Examination.

This examination will evaluate the relevance, level, recency, progression and quality of candidate's education, training and experience. The candidate's application or other materials will not be included in this examination. Therefore, the candidate's responses to the supplemental questionnaire should be thorough, detailed and complete. The score from the Formula Rate Examination will determine the ranking on the eligible/employment list for this job.

All candidates competing in the testing process will receive written notice of their examination results by email. Notices can also be accessed in their governmentjobs.com inbox. Applicants achieving a passing score will be placed on the eligible list in rank order. The rank is determined by the test score attained from the examination.

FREQUENTLY ASKED QUESTIONS

Click here for Frequently Asked Questions (FAQ's)

For information regarding County jobs:
  • www.saccountyjobs.net
Closing Date/Time: 9/6/2019 12:00 AM Pacific