JOB DESCRIPTION
IDENTIFICATION
Job Title:Personal Property AppraiserI
Department:Tax Assessor
Location:Courthouse
FLSA Status:Non-exempt
Reports to:Tax Assessor
JOB SUMMARY
Under the direct supervision of a designated supervisor, the Appraiser I performs business personal property discovery, appraisals, and physical inspections to ensure the accurate and lawful valuation of property in the county. The Personal Property Appraiser I also assists in the auditing of small to medium size businesses which distinguishes this position from the Appraiser Trainee.Performs other duties as assigned by supervisor.
DUTIES AND RESPONSIBILITIES
(All duties listed may not be included in any one position, nor does the list include all tasks found in a position of this class.)
A.Discovery. Identifies 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.
B.Administration. Ensures that an accurate listing of all businesses within the taxing jurisdiction is compiled and maintained. Ensures 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.
C.Appraisal. Calculates the market value of personal property using the three approaches to value: cost, sales comparison, and income approach. Calculates market value of personal property using the grid method as outlined in the Alabama Personal Property Appraisal Manual. Gathers and analyzes market data used in the calculation of market value by the sales comparison and income approaches to value.
D.Auditing. Performs review audits on every return filed each year and telephone audits as needed. Assists in the performance of physical inspection, detailed desk, and detailed on-site audits of small to medium size businesses.
Job Title: Personal Property Appraiser I
E. Physical Inspections. Assists in the performance of on-site physical inspections of the assets located at each business. Compares listing of assets as reported by the taxpayer on his/her Personal Property Return with assets as observed during inspections. Gathers necessary
information to accurately list all observed assets. Makes appropriate adjustments so that all assets are correctly assessed.
JOB SPECIFICATIONS
A.Knowledge, Skills, and Abilities. Knowledge of mathematics to include addition, subtraction, multiplication, division and percentages as needed to calculate data such as personal property market values, assessed values; knowledge of accounting and auditing principles and procedures; knowledge of accounting data processing systems; knowledge of standard business and financial records; knowledge of current laws, methods, procedures and practices of business personal property appraisal as outlined in the Alabama Personal Property Appraisal Manual; skilled in English, math, and spelling; ability to detect accounting and reporting irregularities; ability to read and comprehend legal document, state and federal laws and regulations, court decisions and business records; ability to communicate in writing to include proper usage of English, grammar, punctuation, spelling, and business writing to prepare letters, memoranda, reports, and forms; ability to communicate orally with individuals such as co-workers, taxpayers, taxpayer agents, government officials and attorneys in order to obtain and provide information; ability to prepare audit reports for small to medium size businesses; ability to direct the work of subordinate appraisal personnel performing personal property clerical and discovery activities; ability to establish and maintain effective working relationships with taxpayers and co-workers; ability to operate standard office equipment including calculator, fax machine, and copier; ability to operate a computer and software such as database, spreadsheets, and word processing as needed to analyze and compile data; ability to operate field mapping and appraisal equipment.
B.Other Requirements.Must be 21 years of age. Must posses a valid Alabama driver’s license.
C.Work Conditions. An Appraiser I will be required to work outdoors as well as in office conditions.
D.Physical Characteristics. Should have the ability to sit or stand for long periods. Communication skills necessary for relating verbally to the general public by telephone or within the office. Flexible work hours may be necessary for overtime during peak work periods. Must be willing to travel to complete educational requirements and any continuing education that may be expected.
E.Education and Experience. Minimum two years of college courses (Associate Degree preferred) in business administration, accounting, taxation, law, property valuation or related fields. Must have a minimum of 18 months tax appraisal experience. Must have successfully completedthe following Alabama Department of Revenue Tax Education and Certification
Job Title: Personal Property Appraiser
Program courses: Alabama IX/ Alabama Personal Property Appraisal Manual; Personal Property Audits and IAAO 101/Fundamentals of Real Property Appraisal. Prior education, training and experience in the personal property appraisal field or technical/vocational school certificates and courses in fields related to personal property appraisal may be given consideration in lieu of college level education and certification courses.