Auditor/Appraiser

The list developed from this recruitment will be used for a limited period to fill open and promotional, regular full-time, and part-time positions, should they occur.

Performs professional level financial records and personal property auditing work including, auditing the financial records of companies and individuals doing business in the County and determining the value of secured and unsecured tax accounts.  Appraises possessory interests annually for tax purposes.

Bilingual English/Spanish encouraged to apply. Se buscan personas bilingües en inglés y español. Para recibir una solicitud en español, llame a Recursos Humanos al 234-6600.

All responsibilities may not be performed by all incumbents

• Schedules and audits the financial records and equipment of companies and individuals doing business in the County including: reviewing various information sources to discover new businesses; reviewing accounts to ensure accuracy of same; reviewing ledgers, income tax returns, insurance policies, etc.
• Determines the value of personal property of secured and unsecured property tax accounts, to include: interpreting tax code laws, policies and procedures; reviewing and determining the accuracy and completeness of the return;  interpreting deeds to determine ownership and descriptions; categorizing equipment and improvements reported; applying penalties for late filing; and entering and proofing all related data.
• Appraises possessory interests annually for tax purposes, including: receiving and entering information into the computer; interviewing lessors; analyzing and interpreting lease contracts; mailing information to and preparing related correspondences.
• Appraises airplanes, pleasure and commercial vessels annually for tax purposes, including: receiving and entering information into the computer system; interviewing owners; analyzing and interpreting airplane and marine appraisal guides; mailing information to owners; reviewing returned forms and entering data; conducting field inspections; reviewing records, maps, handbooks, etc.; and preparing related correspondence.
• Compiles information and data for Board of Equalization hearings.
• Finds new businesses, by reviewing business license applications, reports, State Board of Equalization sales tax information, Deeds and site checks.
• Assists the public by answering questions related to job functions.
• Assists the supervisor in determining the proper calculating factors and revising the property tax system accordingly.
• Assists in preparing computerized programs applicable to the work.
• Interprets State revenue and taxation laws related to the work.
• Reports administrative and/or operational problems to the supervisor.
• Enters and retrieves a variety of complex information using a computer.
• Disseminates a variety of information and/or reports to various agencies via telephone, mail, email and/or fax.
• Processes roll corrections for current and prior years upon discovery.
• Attends required classes to maintain certificate public meetings and explains functions of the department, with emphasis on completion of property statements.
• Formats and types letters, memos, charts, labels, reports, or other correspondence on a word processor or typewriter and proofs correspondence and related documents of staff.
• Provides back-up support for other staff.
• Performs other related duties as assigned.

MINIMUM QUALIFICATIONS REQUIRED

Education and Experience:

As stated in Section 670 (d) of the Revenue and Taxation Code of the State of California auditor-appraisers must possess a Bachelor's degree from an accredited four-year college or university, with a specialization in accounting, which includes 18 semester units (or quarter equivalent units) in accounting or auditing courses; or be a licensed accountant in the State of California; or pass a State Board of Equalization approved equivalency exam; or,

A combination of at least four years of education, training and experience, which provides the required knowledge, skills, and abilities to perform the essential functions of the job as recognized by Section 670 of the Revenue and Taxation Code of the State of California as stated above.

Licenses and Certifications:

State Board of Equalization Appraisal Certificate or must obtain within one year of employment

Valid California Driver's License

Knowledge of:

• Generally accepted accounting principles as applied to governmental accounting.
• Generally accepted appraisal techniques.
• Applicable state, federal and local ordinances, codes, laws, rules and regulations and legislative issues.
• Computer applications related to the work.
• Methods and techniques of research, statistical analysis and report presentation.

Skill in:

• Using tact, discretion, initiative and independent judgment within established guidelines.
• Organizing work, setting priorities, meeting critical deadlines, and following up assignments with a minimum of direction.
• Researching, compiling, and summarizing a variety of informational and statistical data and materials.
• Locating and interpreting applicable tax laws.
• Communicating clearly and effectively, orally and in writing.
• Using spreadsheet and word processing software.
• Preparing clear and concise reports, correspondence and other written materials.

Mental and Physical Abilities:

• Ability to analyze and evaluate accounting problems and use independent judgment regarding technical accounting problems.
• Ability to read, analyze and interpret professional periodicals and journals, technical procedures and government regulations.
• Ability to apply concepts such as fractions, percentages, ratios and proportions to practical situations.
• Ability to establish and maintain effective working relationships with others.
• Ability to sit, use hands to finger, handle, or feel, and speak and hear.
• Ability to lift light articles, sometimes weighing up to 20 pounds maximum and carrying of objects weighing up to 20 pounds; pushing and/or pulling objects weighing up to 20 pounds maximum.

Important Application Information:

• It is your responsibility to demonstrate through your application materials how you meet the minimum qualifications of the position/s for which you apply. 
• You must complete all sections of the application. A résumé or other information you feel will help us evaluate your qualifications may be attached to your completed application, but will not be accepted in lieu of completing any part of the application. Blank applications that contain only a résumé or those that reference “see résumé” will be rejected as incomplete.
• Check your application before submitting to ensure it is complete and correct; no new or additional information will be accepted after the closing date.

• Inquiry will be made of your former and current employers; please provide the names and telephone numbers of supervisors on your application. 
• You must provide the names and contact information of at least three (3) references (not relatives) that have knowledge of your job skills, experience, ability and/or character. 
• Application materials are the property of Mendocino County and will not be returned.
• It is your responsibility to keep your NEOGOV profile updated, including any changes to your telephone number or address. Failure to do so may result in missed notification of exams or interviews.
• The exam process listed on this flyer is tentative. Mendocino County reserves the right to make necessary modifications to the examination plan. Such revisions will be in accordance with approved personnel standards. Should a change be made, applicants will be notified.
• The provisions of this job bulletin do not constitute an expressed or implied contract.

Examination Process: All complete applications will be reviewed with those judged most qualified progressing further in the selection process; incomplete applications will not be considered. For those applicants not possessing a CPA license or required BA/BS education, a written exam will be administered to determine minimum qualification. Based on the number of qualified candidates, an oral examination (weight 100) or an application appraisal exam, consisting of an evaluation of education and experience as stated on the application form, will be administered. The examination process will test the knowledge and abilities described above. A minimum score of 70 must be attained for placement on the employment list.

Special Testing: The County of Mendocino is committed to the full inclusion of all qualified individuals. In accordance with the Americans with Disabilities Act (ADA) and California’s Fair Employment and Housing Act (FEHA), if special accommodations for a disability or religious conviction are necessary at any stage of the application and/or testing process, please notify the Human Resources Department in advance at (707) 234-6600. Reasonable notice is required to allow adequate time for review and evaluation of your request.

Special Requirements: Employment in some County departments or positions may require the successful completion of a pre-employment criminal background, which may include fingerprinting, and/or a medical examination, which may include drug screening.

This announcement is a synopsis of duties and requirements of this job. To review the complete classification specification and benefits, please see the HR website. Applications must be submitted to the Human Resources Department by the final filing date. 

The County of Mendocino participates in the E-Verify program to confirm employment eligibility. If hired, the information you provide on your Form I-9 will be used to verify your authorization to work in the United States.

Learn more:

• E-Verify Notice of Participation (Download PDF reader)
• Right to Work (Download PDF reader)

The County of Mendocino is an Equal Opportunity Employer