Auditor-Appraiser I/II/III

Assessor's Office

The mission of the Humboldt County Assessor's Office is to create equitable, timely, and accurate property tax assessments to fund public services in accordance with the California Constitution and the laws and regulations of the State of California and the State Board of Equalization. We are committed to integrity, mutual respect, and teamwork within our office, in conjunction with other County departments, and in our services to the public.

This is a continuous recruitment and Human Resources reserves the right to close this recruitment at any time.

What You'll Do:

Account Reconciliation
Maintain detailed records
Auditing and appraising business property and equipment
Coordinate tasks efficiently to achieve goals

Where You'll Do It:
Humboldt County Assessor's Office
825 5th Street, Room 300, Eureka, CA 95501

The work schedule for this position is M-F, 8am - 5pm, with 1 hour lunch.

Under general supervision, performs a variety of professional audits and appraisals related to business property valuation and taxation; performs appraisals of personal and real property for various purposes; performs related work as assigned.

Distinguishing Characteristics:

This is a multi-level class in which incumbents may be assigned to any of three levels, depending upon experience and proficiency gained and the complexity of assigned projects. The work may be related to any area of business and personal appraisal work and, at the highest level, involves significant use of initiative, tact and independent judgment. This class series is distinguished from Principal Auditor/Appraiser in that the latter is the lead level in this series, responsible for providing work direction for professional auditor/appraisers and related support staff. It is further distinguished from the Appraiser series, in that the Auditor/Appraiser classes audit business and financial records in addition to appraising real and personal property.

Audits financial records of businesses to determine the completeness and accuracy of information reported for tax assessment.
Examines general ledgers, journals, financial statements, tax returns and other records and source documents relating to supplies, fixed assets and leased equipment.
Conducts on-site inspection of businesses to correlate physical condition of fixed assets and equipment to information obtained from accounting records.
Determines taxable value of property and makes corrections to tax roll.
Prepares and maintains detailed audit work papers; prepares written summaries of audit procedures and findings.
Determines businesses which require mandatory audit, following established guidelines.
Conducts physical sightings to learn of new businesses to be contacted.
Reviews and corrects property statements for accuracy, validity and completeness.
Maintains accurate records and files; prepares correspondence, periodic and special reports of work performed, and other written documentation.

Knowledge of:

Principles and practices of property appraisal for tax assessment purposes.
California Revenue and Taxation Code and business valuation procedures and standards.
Financial recordkeeping, accounting and auditory principles and practices.
Business computer applications related to the work.
Techniques for dealing with the public, often where relations may be strained.
Office administrative practices and procedures.

Skill in:

Analyzing, interpreting and verifying business records, financial information and property statements.
Applying appropriate methods, practices, procedures and regulations to complex property appraisals.
Assigning accurate and equitable fair market value to business property for taxation purposes.
Organizing and prioritizing work and meeting critical deadlines.
Maintaining accurate records and files.
Making accurate mathematical and statistical calculations.
Preparing clear and concise reports, correspondence and other written materials.
Exercising sound independent judgment within established guidelines.
Establishing and maintaining effective working relationships with those contacted in the course of the work.

Other Requirements:

Must possess a valid California driver's license.

Auditor/Appraiser I: must obtain a valid appraisal certificate within one year of employment (R & T Code section 673.), which includes Auditor-Appraiser Designation (R & T Code 670).

Note: for Auditor-Appraiser Designation to be added to an appraisal certification, one of the three following requirements must be met: (1) a degree with specialization in accounting, including 18 semester units in accounting and/or auditing, or (2) designation as a Licensed California Accountant (CPA), or (3) successful completion of an examination approved by the State Board of Equalization, Training and Certification Section.

Desirable Education and Experience:

A typical way to obtain the knowledge and skills outlined above is:

Auditor/Appraiser I: Equivalent to graduation from a four-year college or university with major coursework in accounting, finance, business administration or a closely related field.

Auditor/Appraiser II: In addition to the above, one year of professional accounting or property appraisal experience equivalent to the County's classes of Auditor/Appraiser I or Appraiser I.

Senior Auditor/Appraiser: In addition to the above, two additional years of business records auditing and/or business or personal property appraisal experience at a level equivalent to the County's class of Auditor/Appraiser II. Progression to this level will depend upon the depth and breadth of experience and complexity of assigned work.

HOW TO APPLY:

A complete, original application must be filed for each position you are interested in applying for. Applicants must apply online through the county’s automated application system at https://www.governmentjobs.com/careers/humboldtcountyca.

Applications must be submitted no later than the final filing date and time listed on the job flyer.

It is important that your application shows all the relevant education and experience you possess. Human Resources staff does not consider or review resumes or attachments. Incomplete applications will be rejected.

Please read the job requirements section of the announcement. Be sure you meet these requirements since they will be carefully evaluated during the selection process.

Your performance in any employment examinations will be compared with the performance of others who take the tests. All candidates who pass will be ranked according to their scores. The examination results will be emailed to you as quickly as possible.

SELECTION PROCEDURE:

The county utilizes a set of rules to ensure that our hiring processes are fair and equitable. Applications will be screened and those considered most qualified will be invited to appear for an oral and/or written examination. Meeting the requirements does not guarantee inclusion into the selection process. Depending upon the number of applications received, the selection process may consist of additional application screening, written and/or practical exam(s), oral interview, or any combination thereof.

EMPLOYEE PERKS:

For more information about County benefits, visit our benefits webpage: https://humboldtgov.org/2492/Employee-Benefits.
For more details about employee perks, see our Employee Perks flyer: https://humboldtgov.org/DocumentCenter/View/115226/Employee-Perks-Flyer-.

OUR COMMITMENT TO DIVERSITY, EQUITY, AND INCLUSION:

Research indicates that individuals in protected classes can be less likely to submit a job application. The County of Humboldt is dedicated to building a diverse, inclusive, and authentic workplace where our employees are free to bring their full selves to work each day in an environment that allows them to reach their full potential. The county Board of Supervisors has made organizational commitments to Diversity, Equity, and Inclusion (DEI) and the county is working to ensure that these commitments are reflected in all we do. The county recognizes that certain populations (BIPOC, Disabled Persons, Veterans, LGBTQIA+ community members, etc.) face systemic and structural challenges which may inhibit their ability to satisfy every requirement of the position. In recognition of these structural and systemic factors, the Human Resources Department understands that experience can be gained in many ways – oftentimes, outside of formal institutions – and strives to take a holistic approach in assessing an applicant’s qualifications for a position.

If you’re excited about this role but your past work experience doesn’t align perfectly with every qualification in the job description, we strongly encourage you to apply.

CalPERS RETIREMENT PROGRAM:

Employees fall into one of the following tiers based on the date you first start working for the county or any other employer that uses CalPERS for retirement.

Tier I - Prior to 7/5/2012: 2.7% @ 55
Tier II - Post 7/6/2012: 2% @ 55
Tier III - Post 1/1/2013: 2% @ 62

If this is your first job with a CalPERS employer, you will be in Tier III.

2% means that for every year you work for the county, you will receive 2% of your maximum annual pay rate for every year that you work for us (or other CalPERS employers) if you work the required minimum number of years (that’s called vesting) and retire after the age following the @.
For example, if you work 20 years and retire at 62 years of age, you will receive 20 x 2% or 40% of the average of your three highest years of annual pay in retirement payments.

***For Safety Employees Only***

Employees fall into one of the following tiers based on the date you first start working for the county or any other employer that uses CalPERS for retirement.

Tier I: Up to 12/31/2012: 3% @ 50
Tier II: Post 1/1/2013: 2.7% @ 57

If this is your first job with a CalPERS employer, you will be in Tier II.

2.7% means that for every year you work for the county, you will receive 2.7% of your maximum annual pay rate for every year that you work for us (or other CalPERS employers) if you work the required minimum number of years (that’s called vesting) and retire after the age following the @.
If you work 20 years and retire at 57 years of age, you will receive 20 x 2.7% or 54% of your maximum annual pay rate every year in retirement payments.

POLICY OF NONDISCRIMINATION:

The County of Humboldt does not discriminate based on mental or physical disability in the admission or access to, treatment or employment in, its programs or activities. The Human Resources Department is located in the Humboldt County Courthouse, which has an accessible entrance on 4th Street. Accessible parking is available adjacent to the 4th Street entrance and on the 4th Street side of the K Street lot. Special testing arrangements may be made to accommodate disabilities or religious convictions. Contact the Human Resources Department at (707) 476-2349 well in advance of the examination to request an accommodation.

The county is an equal opportunity employer. We enthusiastically accept our responsibility to make employment decisions without regard to race, religion or religious creed, color, age, sex, sexual orientation, national origin, ancestry, marital status, medical condition, mental or physical disability, military service, or any other classification protected by federal, state, or local laws or ordinances.

MEDICAL EXAMINATION:

A pre-employment medical examination provided by the county may be required upon offer of employment.

OTHER EXAMINATIONS:

Some positions also require psychological evaluation and/or extensive background investigation.

LICENSES:

Some classifications require possession of valid professional and/or technical licenses. Some classifications may require the possession of a valid California driver’s license.

PROBATIONARY PERIOD:

Persons appointed to regular county positions serve a probationary period. This is normally six (6) months but could be up to one (1) year. All designated safety employees serve a one-year probationary period.

EMPLOYMENT ELIGIBILITY:

It is the county’s intention to hire only those workers who are authorized to work in the United States, pursuant to the Immigration Act of 1990. If you are offered employment, you will be required to verify your eligibility to work in the United States. For law enforcement positions you will be required to verify your U.S. citizenship or legalized status.

DISASTER SERVICE WORKERS:

All County of Humboldt employees are designated Disaster Service Workers through state and local law (California Government Code Section 3100-3109). Employment with the county requires the affirmation of a loyalty oath to this effect. Employees are required to complete all Disaster Service Worker-related training as assigned, and to return to work as ordered in the event of an emergency.

THE PROVISIONS OF THIS BULLETIN DO NOT CONSTITUTE AN EXPRESS OR IMPLIED CONTRACT. THE COUNTY OF HUMBOLDT RESERVES THE RIGHT TO MAKE NECESSARY MODIFICATIONS TO THE EXAMINATION PLAN IN ACCORDANCE WITH THE HUMBOLDT COUNTY MERIT SYSTEM RULES.

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County of Humboldt

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