Auditor-Appraiser I

sjgov•Stockton, CA

About The Position

The Auditor-Appraiser I performs routine audits and appraisals of real and personal property belonging to farms, ranches, and commercial and industrial businesses for property tax assessment purposes. The work involves examining property and auditing financial records; reviewing, analyzing, and processing annual property statements; and calculating taxable full cash values for supplies, machinery and equipment, leased or rented equipment, construction in progress, and trade fixtures. Calculations account for changes in price levels and trade levels, as well as depreciation. The position also investigates complaints, gathers and evaluates information, and prepares reports and recommendations. It includes office and field work related to property assessment, such as discovering accounts, verifying property statements through internal audits, and interviewing property owners, accountants, brokers, suppliers, and others about property sales, costs, classification, economic life, and related matters. The employee attends training classes and seminars. The position requires a pre-employment drug screen and background investigation. A permanent Appraiser Certificate issued by the State Board of Equalization must be obtained within one year of appointment and maintained, along with applicable requirements under California Revenue and Taxation Code sections 670–673 and BOE guidelines. Occasional travel, overtime, weekend, or evening work may be required.

Requirements

Bachelor’s degree from an accredited four-year college or university with an accounting specialization, or a license as an accountant in the State of California.
For the accounting specialization, the degree must meet one of the stated course-work options: an accounting major; 18 semester units (or quarter equivalents) in accounting and/or auditing; or 19 semester units (or quarter equivalents), including 16 in accounting and/or auditing and up to 3 in business law or economics.
Possession of a valid California driver’s license.
Obtain a permanent Appraiser Certificate issued by the State Board of Equalization within one year of appointment and maintain the certification and applicable requirements for work as an auditor-appraiser under California Revenue and Taxation Code section 670.
Meet applicable California Revenue and Taxation Code sections 670–673 and State Board of Equalization guidelines for Appraiser and Assessment Analyst Certification and Training.
Knowledge of accounting theory, principles, and practices and their application to a wide variety of accounting transactions.
Knowledge of modern office management procedures, practices, and equipment, particularly as they apply to accounting operations.
Knowledge of auditing theory, principles, and practices and their application.
Ability to conduct routine audit appraisals of farms, ranches, and industrial and commercial real and personal property using accepted audit appraisal methods.
Ability to analyze and present facts and recommendations clearly and concisely, orally and in writing.
Ability to establish and maintain effective working relationships with the public and other appraisers.
Successfully pass a pre-employment drug screen and background investigation.
Meet the physical and mental demands described in the posting, including frequent keyboard operation, sitting, standing, walking, reading and close-up work, writing and repetitive motion, hearing and talking, public contact, decision-making, and concentration.

Responsibilities

Perform routine audits and appraisals of real and personal property for property tax assessment purposes.
Examine property and audit financial records of farms, ranches, commercial businesses, and industrial businesses.
Review, analyze, and process annual property statement filings.
Compute taxable full cash values for supplies, machinery and equipment, leased or rented equipment, construction in progress, and trade fixtures, adjusting for price levels, trade levels, and depreciation.
Investigate complaints, collect and evaluate data, and report findings and recommendations.
Perform office and field work related to real and personal property assessment, including discovery of accounts and internal audit verification of property statements.
Interview property owners, accountants, brokers, suppliers, and others regarding property sales, cost, classification, economic life, and related information.
Attend training classes and seminars.

Benefits

Choice of three health plans; employees pay a portion of the premium, and dependent coverage is available.
Choice of two dental plans; employee-only coverage has no cost, with dependent coverage available at the employee’s expense.
Vision coverage; employee-only coverage has no cost, with dependent coverage available at the employee’s expense.
Life insurance coverage based on years of continuous service, with the option to purchase additional term life insurance at the group rate.
Voluntary Section 125 Flexible Benefits Plan for eligible health-related expenses and dependent care costs.
County retirement plan coverage under the County Retirement Law of 1937.
Deferred compensation plan under Section 457 of the IRS code; Roth IRA option is also available.
Vacation accrual that increases with years of service.
14 paid holidays each year for civil service status employees.
12 working days of sick leave annually with unlimited accumulation, and a sick leave incentive for eligible employees.
Three days of paid bereavement leave for the death of a qualifying family member, with two additional days of accrued leave for the death of a spouse, domestic partner, parent, or child.
Merit salary increases may be available after serving 52 weeks (2,080 hours) at each salary step.
Educational reimbursement for eligible career-related coursework and approved four-year college or university programs.
Parking supplement of up to $20 per pay period for qualifying employees assigned to the Downtown Core Area who pay for parking.
Up to 40 hours per year, limited to eight hours per month, to participate in children’s school activities.