AUDITOR-APPRAISER I

Open Until Filled

Priority Screening Date: Monday, March 11, 2024

Exam #: 24/28B01/02

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.

1. Conducts property tax audits as mandated by the Revenue and Taxation Code.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.
7. Keeps up-to-date on practices, pending legislation, laws, codes, regulations, policies, and procedures associated with the work; attends and participates in various meetings, committees, and professional groups.
8. Provides detailed and technical information concerning property tax rules and regulations as well as valuation and taxation methods.
9. 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.

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:

1. Generally accepted accounting and auditing principles, practices, standards, and methods.

Skill and Ability to:

1. Make accurate computations.
2. Write accurate and concise reports.
3. Meet schedules and timelines.
4. Operate standard office equipment, including a computer and associated software.
5. Communicate effectively both orally and in writing.
6. Provide excellent and courteous customer service and establish and maintain effective working relationships.

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.

CONDITIONS OF EMPLOYMENT

• 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 be cause for termination of employment.
• Pursuant to Article 8, Section 671 of the Revenue and Taxation Code of the State of California, completion of at least 24 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 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