Department: Revenue Job Code: 319

Reports To: Appraisal and Mapping Administrator DOT Reference: 188.167-010

Date: November 2007

FLSA: Non-Exempt

Summary

Discover business personal property, as directed, and maintain an accurate listing of all business personal property accounts within the tax jurisdiction. Assists in on-site physical inspections. Perform review and telephone audits to ensure the accurate and lawful valuation and collection of tax revenue within the county tax jurisdiction.

Essential Job Functions

A. Perform a variety of duties involved in the discovery, administration and appraisal of personal property within the county tax jurisdiction

1. Identify all businesses within the taxing jurisdiction using all available sources, including but not limited to: real property appraisal reports and Property Record Cards; state, county and city business licenses and sales tax accounts; telephone directories; news media; and physical canvass

2. Compile and maintain an accurate listing of all businesses within the tax jurisdiction

3. Ensure that each business is mailed a Business Personal Property Return

4. Mail demand notices to all taxpayers not filing by December 31 of each year

5. Calculate the market value of personal property using the cost approach or grid method as outlined in the Alabama Personal Property Appraisal Manual

B. Assist personal property appraisal staff in the audit process

1. Perform review audits on every return filed each year and telephone audits as needed

2. Assist in the performance of on-site physical inspections of the assets located at each business

3. Compare listing of assets as reported by the taxpayer on their Personal Property Return with assets as observed during inspections

4. Gather necessary information to accurately list all observed assets

5. Make appropriate adjustments so that all assets are correctly assessed

Knowledge, Skills and Abilities

1. Knowledge of mathematics to include addition, subtraction, multiplication, division and percentages as needed to calculate data such as personal property market values, assessed values and taxes

2. Knowledge of basic accounting and auditing principles and procedures

3. Knowledge of electronic accounting processing systems

4. Knowledge of standard business and financial records

5. Ability to detect accounting and reporting irregularities

6. Ability to read and comprehend legal documents, state and federal laws and regulations, court decisions and business records

7. Ability to communicate in writing to include the proper usage of English, grammar, punctuation, spelling and business writing to prepare letters, memoranda, reports and forms

8. Ability to communicate orally with individuals such as co-workers, taxpayers, taxpayer agents, government officials and attorneys in order to obtain and provide information

9. Ability to establish and maintain effective working relationships with taxpayers and co-workers

10. Ability to operate standard office equipment including calculator, fax machine and copier

11. Ability to operate a computer and software such as database, spreadsheets and word processing as needed to compile and analyze data

12. Ability to operate a motor vehicle

Minimum Qualifications

Two years of college level courses (Associate Degree preferred) in business administration, accounting, taxation, law, property valuation or related fields with a strong background in mathematics or an equivalent combination of education and experience. Prior appraisal training and/or closely related experience may be considered in lieu of college education.

Other:

· 21 years of age

· Valid driver's license

· Must successfully complete within 24 months of employment date the following Alabama Department of Revenue Property Tax Education and Certification Program courses: Alabama IX - Alabama Personal Property Appraisal Manual and IAAO 101 - Fundamentals of Real Property Appraisal

This job description should not be interpreted as all-inclusive. It is intended to identify the major responsibilities and requirements of this job classification. All incumbents may not perform all job duties listed, and some incumbents may perform some duties that are not listed. Incumbents may be requested to perform job-related responsibilities and tasks other than those stated in this description.