Job Specifications

SANTA CRUZ COUNTY

Under general direction, to plan, organize and direct the business property audit appraisal program for tax assessment purposes; to perform the more difficult audit-appraisals and review and approve the audit-appraisal findings of subordinate staff; and to do other work as required.

This single class position is responsible for managing the business property audit appraisal program. This class differs from the class of Chief of Valuation in that the latter is responsible for managing both the real and business property appraisal programs. The incumbent performs the most difficult and complex audit-appraisal work and acts as an internal consultant on audit-appraisal issues.

Plans, assigns, supervises and reviews the work of the audit-appraisal staff; acts as an internal consultant to answer audit-appraisal questions; trains subordinate staff; coordinates and supervises the preparation of the unsecured tax roll; supervises staff engaged in discovering new accounts, auditing property statements, managing data files and processing the tax rolls; reviews appraisals with taxpayers, explains the audit-appraisal process and may revise assessments as a result of additional information provided by taxpayers; proposes and implements revised procedures and policies; examines and audits the more difficult and complex accounts; maintains conformity with audit-appraisal standards and insures uniformity in assessment practices; may appear as an expert witness on appraisal cases before the Assessment Appeals Board; analyzes and comments on proposed State legislation and rules on appraisal practices; prepares reports and correspondence; uses a computer to access, input and analyze data; and attends meetings and conferences.

• Thorough knowledge of laws, regulations and court decisions affecting the appraisal of business property, equipment and fixtures;
• Thorough knowledge of the methods and practices involved in auditing the accounting and financial records of businesses;
• Working knowledge of principles of administration including some knowledge of supervision and training; and Working knowledge of the application of data processing to business property audit-appraisals.

Ability to:

• Apply general accounting and auditing principles and procedures in determining valuations of business property, equipment and fixtures;
• Audit complex business financial records and appraise business property and fixtures;
• Explain appraisal and financial audit methods and determinations;
• Prepare clear, concise and comprehensive audit-appraisal recommendations and reports;
• Establish and maintain cooperative working relationships with others;
• Train, supervise and evaluate the work of staff;
• Defend audit results to attorneys, certified public accountants and the Assessment Appeals Board; and
• Operate a computer to input, access and analyze data.

Training 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:

Equivalent to graduation from an accredited four-year college or university with a major in accounting or a closely related field

AND

Three years professional audit-appraisal experience comparable to the class of Auditor Appraiser II or above in Santa Cruz County.

Possession of a valid Appraiser's or Advanced Appraiser's Certificate issued by the California State Board of Equalization.

Possession of a valid California Class C Driver's License or the employee must be able to provide suitable transportation which is approved by the appointing authority. Occasional travel outside the County is required.