AUDITOR-APPRAISER I - County of Monterey, CA : Job Details

Salary : $4,853.68 - $6,628.96 MonthlyLocation : Salinas, CAJob Type: Regular Full-TimeJob Number: 24/28B01/02JJDepartment: Assessor/Clerk/RecorderDivision: AssessorOpening Date: 02/09/2024Closing Date: ContinuousPosition DescriptionOpen Until FilledPriority Screening Date: Monday, March 11, 2024Exam #: 24/28B01/02JJThe 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 serieswhich 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.Examples of Duties

Conducts property tax audits as mandated by the Revenue and Taxation Code.

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.

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.

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.

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.

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.

Keeps up-to-date on practices, pending legislation, laws, codes, regulations, polices, and procedures associated with the work; attends and participates in various meetings, committees, and professional groups.

Provides detailed and technical information concerning property tax rules and regulations as well as valuation and taxation methods.

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.

To view the complete classification description, please visit the County of Monterey website: THE SUCCESSFUL CANDIDATEWill 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:

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

Skill and Ability to:

Make accurate computations

Write accurate and concise reports

Meet schedules and timelines

Operate standard office equipment, including a computer and associated software

Communicate effectively both orally and in writing

Provide excellent and courteous customer service and establish and maintain effective working relationships.

Examples of Experience/Education/Training 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. Additional Information CONDITIONS OF EMPLOYMENTThe required conditions of employment include, but are not limited to the following:

• 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 because for termination of employment.
• Pursuant to Article 8, Section 671 of the Revenue and Taxation Code of the State of California, completion of at least24 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 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 ProceduresApply On-Line at by Monday, March 11, 2024 for Priority Screening, 11:59 PM(PST)orHard copy applicationsmay be obtained from and submitted during normal business hoursMonday - Friday, 8:00 AM - 5:00 PM by contacting:Assessor/County Clerk-RecorderAttn: Human Resources168 West Alisal Street, 1st FloorSalinas, CA 93901Phone: 831-###-#### Fax: 831-###-####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 ACCOMMODATIONMonterey 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) ###-####, or [email protected] Please answer the following questions. Completion of the following supplemental questions is REQUIRED and is an integral part of the evaluation process. Your responses to the questions will be reviewed and scored in a Qualifications Appraisal evaluation process based on pre-determined rating criteria. Your answers should be as complete as possible, as this information will be critical in the competitive assessment to identify those candidates to be invited to continue in the examination process. A response of see resume or see application will deem your responses to the supplemental questions as incomplete. Note: All application materials submitted will be reviewed along with your supplemental questions and County of Monterey application.

• I have read and understand these instructions.

02 Please indicate how you meet the minimum qualifications to conduct audits, per the Revenue and Taxation Code of the State of California, for this position by marking the appropriate box(es) below. You will be required to provide supporting documentation if you are invited to participate further in the competitive process. Please check all that are applicable.

• I have graduated from an accredited four-year college or university with a degree in accounting.
• I am currently in my final (last 3 to 4 months) quarter or semester of study, leading to the required degree. Pleaseattach transcripts to application or other documentation regarding target graduation date.
• I have graduated from a recognized institution of higher education with a degree with a specialization in accounting that consists of 18 semester units (or quarter equivalents) of accounting and/or auditing courses. Business law and economic classes may not contribute toward the 18 units.
• I have graduated from a recognized institution of higher education with a degree with a specialization in accounting that consists of 19 semester units (or quarter equivalents) of which 16 units must be accounting and/or auditing courses and 3 semester units (or quarter equivalents) may be either business law or economic classes.
• I possess a valid license as a Certified Public Accountant or Public Accountant issued by the State of California.
• None of the above.

03 Please choose the best response to how you meet the requirements to obtain an appraiser certification. Please make sure there is information in your application that supports your chosen response. Please attach to your application your educational transcripts that support the educational option of qualification.

• I am currently in my final (last 3 to 4 months) quarter or semester of study, leading to the required degree. Pleaseattach transcripts to application or other documentation regarding target graduation date.
• I have FOUR years (based on a 40 hr work week) within the last 10 years as a) an accountant, auditor, real propertyappraiser, building cost estimator, engineer, real estate loan agent, real estate loan underwriter, right-of-way agent, licensedbuilding contractor; or,
• I have FOUR years (based on a 40 hr work week) within the last 10 years as b) a real estate licensee, licensed by theCalifornia Department of Real Estate, engaged in buying, selling, leasing, or managing real estate; or,
• I have FOUR years (based on a 40 hr work week) within the last 10 years as c) an appraiser aide or appraiser traineein an assessor's office or in the property taxes department of the Board; or,
• I have FOUR years (based on a 40 hr work week) within the last 10 years as d) an employee, other than an appraiser,appraiser aide, or appraiser trainee, of an assessor's office or of the property taxes department of the Board, except thatsuch employment time shall be limited to qualifying for only 2/3 of the four-year experience requirement. The remaining 1/3of time shall be accumulated by other relevant experience as described in subparagraphs a), b), and c) above or byeducation in an accredited institution of higher education.
• None of the above.

04 If you have a certification to conduct appraisals for tax purposes, please choose from the following your certification status.

• A Permanent Appraiser's Certificate issued by the State of California Board of Equalization. Please attach toapplication.
• A Temporary Appraiser's Certificate issued by the State of California Board of Equalization. Please attach toapplication.
• A Real Estate Appraisal License or other real estate license issued by a state agency such as the Bureau of RealEstate Appraisers or California Bureau of Real Estate. Please attach to application.
• None of the above.

05 Please describe your experience, education and/or training that demonstrates your knowledge, skill and ability to examine, research, evaluate, and analyze documents. 06 Please describe your experience, education and/or training that demonstrates your knowledge, skill and ability to prepare reports documenting your research/findings. 07 Please describe your experience, education and/or training that demonstrates your knowledge, skill and ability to provide excellent customer service. Required Question