DEFINITION
 Under direction, appraises business property and audits business records pertaining to fixtures, equipment and supplies to determine appropriate valuation for inclusion in the County's tax assessment roll; audits and analyzes financial records and annual business property statements; processes annual business property statements; and performs other work as required.

 DISTINGUISHING CHARACTERISTICS
Auditor-Appraiser I is the first and entry working level in the series. Incumbents initially work under close supervision learning and applying auditing and appraising procedures and methods. Incumbents, after gaining experience and demonstrating expertise in auditing procedures and the processing of business property statements, may be eligible for promotion to Auditor-Appraiser II.

 Auditor-Appraiser II is the second and journey working level in the series. Incumbents independently perform difficult and complete audits and assessments on a wide variety of commercial, industrial, service and agricultural businesses. The class is distinguished from the class of Auditor-Appraiser III by the latter's responsibility for performing the most complex audit and appraisal duties including lead and training assignments over others.

 Auditor-Appraiser III is the third and advanced journey working level in the series. The incumbent in this single position class performs extensive and complex audits and appraisals on the largest and most difficult properties. The incumbent may train, review and coordinate the work of other staff. The class is distinguished from the class of Chief Auditor-Appraiser by the latter's management responsibility for the County's business property appraisal and financial audit program.

TYPICAL TASKS
Examine and audit financial records including balance sheets, invoice records, income statements, general and subsidiary ledgers, state and federal tax returns and other business records; identify through field inspections business property, fixtures, office equipment and machinery to determine condition and probable life; examine business methods, formulas and practices for depreciating, amortizing, expensing and leasing property items for proper reporting and treatment of capital assets; determine re placement costs and assessed value of business property using a variety of source documents and schedules; interview taxpayers and their agents; respond to taxpayer questions to explain audits and assessment determinations; prepare detailed written audit letters, reports, findings and summaries; use a computer terminal to compute assessments and to access, input and analyze data; travel out of county to conduct audits as assigned; may appear as a witness before the Assessment Appeals Board; and may assign, review and coordinate the work of others. 

EMPLOYMENT STANDARDS

 Knowledge of: 

Auditor-Appraiser I 

Working knowledge of:

•  Accounting principles and business law.

• Methods and procedures for determining depreciation, appreciation and replacement costs on equipment and fixtures.

Some knowledge of:

•  Methods and practices used in auditing the accounting and financial records of businesses.

Auditor-Appraiser II

 The above, plus; 

Working knowledge of:

•  Business property appraisal and assessment principles, practices and techniques.

• Methods and practices used in auditing the accounting and financial records of businesses.

Auditor-Appraiser III

The above, plus; 

Thorough knowledge of: 

• Business property value and appraisal concepts and techniques to solve complex appraisal problems.

• Methods and practices used in auditing the accounting and financial records of businesses.

Working knowledge of:

• California Revenue and Taxation Codes relating to business property valuation.

• Functions, purposes and operations of a California County Assessor's Office.

Ability to: 

Auditor-Appraiser I 

• Learn to apply accounting and auditing principles and procedures in determining valuations of business property, equipment and fixtures.

• Read, interpret and apply tax codes, regulations, policies and procedures that govern audit-appraisal operations and activities.

• Gather, tabulate, compute and analyze data and business records affecting property values.

• Interview property owners or agents to acquire information necessary to complete audit-appraisals.

• Establish and maintain cooperative working relationships with others.

Auditor-Appraiser II 

The above, plus: 

• Audit and analyze financial records and draw logical conclusions in determining valuations of business property, equipment and fixtures.

• Interpret and explain laws, regulations, methods and policies governing audit-appraisals to property owners.

• Prepare detailed audit reports and write correspondence.

• Input, access and analyze data using a computer terminal.

Auditor-Appraiser III

 The above, plus;

• Audit and analyze difficult and complex financial records.

• Perform technical review of professional auditor-appraiser work.

• Train and secure cooperation among professional and support staff.

Education and Experience: Any combination of training and experience which would provide the required knowledge and abilities is qualifying. A typical way to obtain these knowledge and abilities would be:

Auditor-Appraiser I - Equivalent to graduation from an accredited four-year college or university with a major in accounting or related field OR possession of a California Certified Public Accountant certificate OR completion of two years of college level course work including 18 semester units in accounting and auditing plus two years experience comparable to the class of Appraiser/Auditor Aide in Santa Cruz County.

Auditor-Appraiser II - Equivalent to one year experience comparable to the class of Auditor-Appraiser I in Santa Cruz County.

Auditor-Appraiser III - Equivalent to two years experience comparable to the class of Auditor-Appraiser II in Santa Cruz County.

Special Requirements/Conditions: 

• License: Possession of a valid California class C driver license, or the ability to provide suitable transportation, which is approved by the appointing authority. Occasional travel outside the County is required.

• Certificate: Auditor-Appraiser I/II/III- Must qualify to obtain a temporary Appraiser's Certificate issued by the California State Board of Equalization AND must obtain a valid Appraiser's Certificate within the first twelve months of employment.

• Background Investigation: Fingerprinting is required.

 PREVIOUS CLASS TITLES: None

 Bargaining Unit: 41
EEOC Job Category: 02
Occupational Grouping: 82
Workers' Comp Code: 0053