Department: Revenue Job Code: 322

Reports To: Appraisal and Mapping Administrator DOT Reference 188.167.010

Date: November 2007

FLSA: Non-Exempt

Summary

Perform business personal property appraisals, physical inspections, and audits to ensure the accurate and lawful valuation and collection of tax revenue in the county. Positions in this class are distinguished from the Appraiser II by ability to perform all levels of appraisals and audits, and are delegated a greater range of supervisory responsibility over subordinates than an Appraiser II.

Essential Job Functions

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

1. Direct the discovery of 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 license and sales tax accounts; telephone directories; news media; and physical canvass

2. Ensure that an accurate listing of all businesses within the taxing jurisdiction is compiled and maintained

3. Ensure that each business is mailed a Business Personal Property Return and demand notices are mailed to all taxpayers not filing by December 31 of each year

4. Calculate the market value of personal property using the three approaches to value: cost, sales comparison and income as well as the grid method as outlined in the Alabama Personal Property Appraisal Manual

5. Gather and analyze market data used in the calculation of market value by the sales comparison and income approaches to value

B. Direct and perform audits and physical inspections of businesses

1. Oversee the performance of review audits on every return filed each year and telephone audits as needed

2. Perform detailed desk audits and detailed on-site audits of businesses within the taxing jurisdiction

3. Direct and perform on-site physical inspections of the assets located at each business

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

5. Gather necessary information to accurately list all observed assets

6. 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 accounting and auditing principles and procedures

3. Knowledge of electronic accounting processing systems

4. Knowledge of standard business and financial records

5. Knowledge of current laws, methods, procedures and practices of business personal property appraisal as outlined in the Alabama Personal Property Appraisal Manual

6. Knowledge of the three common approaches to value: Cost, Sales Comparison and Income

7. Knowledge of the grid method of calculating market value

8. Ability to detect accounting and reporting irregularities

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

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

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

12. Ability to prepare complex audit reports

13. Ability to direct the work of subordinate appraisal personnel performing personal property appraisal and audit activities

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

15. Ability to receive and resolve complaints and questions from the public

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

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

18. Ability to operate field mapping and appraisal equipment

19. Ability to operate a motor vehicle

Minimum Qualifications

Associate Degree (Bachelor Degree preferred) from an accredited college or university in business administration, accounting, taxation, law, property valuation or a related field plus 5 years of practical appraisal and auditing experience in personal property, or an equivalent combination of education and experience.

Other:

· 21 years of age

· Valid driver's license

· Current designation as an Alabama Certified Appraiser (Personal Property) through the Alabama Department of Revenue Property Tax Education and Certification Program

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.