Butte County · 1 day ago
Auditor-Appraiser I/II
Butte County is seeking an Auditor-Appraiser I/II to perform routine to complex appraisal audits and validate property values. The role involves examining accounting records and financial statements, assessing business and personal property, and providing information to the public regarding valuation and taxation procedures.
Government Administration
Responsibilities
Reviews, assesses, and audits annual financial records of industrial, commercial, and agricultural firms, including, but not limited to, general ledgers, journals, financial statements, tax returns, and other records and source documents relating to supplies, fixed assets, and leased equipment to determine the completeness and accuracy of information reported for tax assessment purposes
Processes business property statements for tax assessments by comparing with previous statements, classifying equipment based on State of California Board of Equalization guidelines, applying penalties as mandated, requesting additional documentation, updating internal assessment records, and purging statements; reviews and corrects business property statements for accuracy, validity, and completeness
Maintains quality assurance of audits and appraisals by examining audit reports to ensure compliance with policies and procedures and California Tax and Revenue Code guidelines; coordinates with real property appraisers to avoid double assessments; coordinates information with other auditors and appraisers and provides guidance as needed
Provides information to the public and taxpayers in person and on the telephone; researches and explains business property valuation and taxation procedures, audit findings, appeal procedures, and revenue and taxation code provisions
Determines taxable value of property and makes corrections to tax roll
Represents the Assessor during all assessment appeal hearings; corresponds with taxpayers to determine complaints or questions; reviews records and fixed asset lists to compare with reported costs from annual business property statements
Conducts on-site and field inspections of businesses to verify physical condition of fixed assets and equipment with information obtained from accounting records
Prepares and maintains detailed audit work papers; prepares written summary of audit procedures and findings
Participates in California Counties Cooperative Audit Services Exchange; performs audits for other California counties as requested; reviews materials submitted by other counties and prepares reports and correspondence
Performs research, compiles, and organizes a variety of information, documents, forms, records, and data to prepare reports, presentations, and correspondence and provide follow-up information to inquiries
Maintains accurate and detailed documents and records, verifies accuracy of information, coordinates with real property appraisers to avoid double assessments, researches discrepancies, and records information
Participates in planning, developing, and implementing departmental policies, procedures, and plans
Attends professional and business meetings and conferences; monitors changes in laws and procedures and evaluates their effect upon County operations; recommends and implements recommended changes
Performs related duties as assigned
Qualification
Required
Bachelor's degree from an accredited college or university in accounting, OR be a licensed accountant in the State of California
Auditor-Appraiser I: None
Auditor-Appraiser II: Two (2) years of increasingly responsible experience equivalent to the County's class of Auditor-Appraiser I
Auditor-Appraiser III: Three (3) years of increasingly responsible experience equivalent to the County's class of Auditor-Appraiser II
Must possess a valid US driver's license upon date of application
Must obtain California driver's license following hire date per California DMV regulations
Auditor-Appraiser I: Must qualify to obtain a temporary Appraiser Certificate, and within one (1) year of appointment, must obtain a permanent appraisal certificate which includes Auditor-Appraiser designation issued by the State Board of Equalization (Revenue and Tax Code section 673)
Auditor-Appraiser II and Auditor-Appraiser III: Must possess and maintain a permanent Appraiser Certificate which includes Auditor-Appraiser designation issued by the State Board of Equalization (Revenue and Tax Code section 670 and subsequent sections)
Knowledge of principles and practices of conducting audits and appraisals for business property valuation and taxation purposes
Knowledge of California Revenue and Taxation Code and business valuation procedures and standards
Knowledge of principles, practices, and methods of accounting and auditing
Knowledge of principles and practices of assessment appeals
Knowledge of principles of property classification for taxation purposes
Knowledge of principles and practices of data collection and report generation
Knowledge of principles and procedures of record-keeping and preparation of reports, correspondence, and other documents
Knowledge of applicable federal, state, and local laws, ordinances, and procedures relevant to assigned area of responsibility
Knowledge of techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and County staff
Knowledge of the structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar
Knowledge of modern equipment and communication tools used for business functions and program, project, and task coordination, including computers and software programs relevant to work performed
Ability to research, organize, analyze, interpret, and verify business records, financial information, and property statements
Ability to apply appropriate methods, practices, procedures, and regulations in the audits and appraisals for business property valuation and taxation purposes
Ability to explain audit procedures and determinations to taxpayers
Ability to assign accurate and equitable fair market value to business property for taxation purposes
Ability to prepare clear and concise reports, correspondence, and other written material
Ability to make accurate mathematical and statistical calculations
Ability to maintain accurate records and files
Ability to understand, interpret, and apply all pertinent laws, codes, regulations, policies and procedures and standards relevant to work performed
Ability to effectively represent the department and the County in meetings with governmental agencies, various business and professional organizations, and in meetings with individuals
Ability to independently organize work, set priorities, meet critical deadlines, and follow-up on assignments
Ability to use tact, initiative, prudence, and independent judgment within general policy and procedural guidelines
Ability to effectively use computer systems, software applications relevant to work performed and modern business equipment to perform a variety of work tasks
Ability to communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax
Ability to establish, maintain, and foster positive and effective working relationships with those contacted in the course of work
Benefits
Public Safety Dispatcher Pay
Salary Step Increases
Longevity Pay
Boot Allowance
Holidays
Vacation
Sick Leave
Bereavement Leave
Health Plan Including Dental Insurance And Vision Insurance
Life Insurance
Retirement
Deferred Compensation
Disability Insurance
Flexible Spending Program
Tuition Reimbursement
Employee Assistance Program (EAP)