4222-Senior Tax Auditor-Appraiser

Senior Tax Auditor-Appraiser

Job classification

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Current compensation plan

Effective: Jul 01, 2024

See Historic and future compensation information for this class

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Job description

CITY AND COUNTY OF SAN FRANCISCO

DEPARTMENT OF HUMAN RESOURCES

TITLE: SENIOR TAX AUDITOR-APPRAISER

JOB CODE: 4222

DEFINITION

Under general supervision in the Assessor/Recorder�s Office or the Treasurer/Tax Collector�s Office, the Senior Tax Auditor-Appraiser works both in the field and the office examining, analyzing and evaluating accounting, financial and operational records and documents, and/or property and fixtures in connection with the administration of property tax and business taxes (such as payroll expense tax, gross receipts tax, transient occupancy tax, parking tax, etc.) administered by these departments.

DISTINGUISHING FEATURES

This class is distinguished from 4224 Principal Tax Auditor-Appraiser in that incumbents in the latter class exercise full supervision over subordinate staff. It is distinguished from 4220 Personal Tax Auditor-Appraiser in that incumbents in Class 4222 examine and analyze more difficult and complex accounting, financial and operational records and documents related to applicable taxes and/or property and fixtures of large commercial and industrial establishments.

SUPERVISION EXERCISED

May act as lead worker to subordinate professional, technical, and clerical staff.

EXAMPLES OF IMPORTANT AND ESSENTIAL DUTIES

According to Civil Service Commission Rule 109, the duties specified below are representative of the range of duties assigned to this job code/class and are not intended to be an inclusive list.

1. Examines and analyzes difficult and complex business and commercial accounting, financial and operational records and documents in order to verify that the records accurately reflect the cost of taxable assets, gross receipts and payroll expenses and related accounts reported on tax renditions.

2. Makes on-site visits to businesses to update business information and appraise property such as fixtures, office and restaurant equipment and leasehold improvements in order to determine the correct market value of taxable property.

3. Makes on-site visits to businesses to inspect and observe general business operations, activities and records in order to update information and verify that taxpayer�s gross receipts, fees, and payroll expenses are in conformity with what has been recorded.

4. Communicates with taxpayers and their representatives in person, on the telephone and in writing, to resolve problems, review audit findings and to explain pertinent laws, regulations, codes and procedures to ensure correct reporting of payroll expense, gross receipts, fees, and correct tax assessments.

5. Summarizes and documents audit and appraisal determinations by writing narratives and reports outlining the scope of examinations and inspections, procedures used and findings; makes recommendations and/or adjustments based on findings of audit/appraisal.

6. Instructs new and subordinate auditors in departmental policies and procedures, auditing methods, and use and application of city and state tax codes and ordinances; may supervise the activities of auditors and clerical staff in the absence of the principal auditor.

7. Prepares appeal packages for properties under assessment appeal; may testify and/or present before an Appeals Board and/or tax hearings or other quasi-judicial bodies.

KNOWLEDGE, SKILLS, AND ABILITIES

Knowledge of: general accounting and auditing principles and practices; methods used to audit and verify commercial accounting and bookkeeping entries, financial records and reports; laws, codes and ordinances applicable to auditing and assessment processes; methods used in the appraisal of commercial and industrial properties and fixtures for personal property tax or business tax purposes; laws, codes and ordinances applicable to auditing and assessment processes.

Ability and Skill to: identify, extract, analyze and interpret information required to correctly determine tax obligation; effectively prioritize, coordinate and schedule multiple appointments and assignments; prepare clear, concise and accurate narrative audit reports, memos and correspondence; interact effectively and courteously with the public; establish and maintain effective working relationships; speak clearly, concisely and effectively in order to communicate work-related information; instructs new auditors; use a personal computer to research, extract and process information and prepare correspondence and reports.

MINIMUM QUALIFICATIONS

These minimum qualifications establish the education, training, experience, special skills and/or license(s) which are required for employment in the classification. Please note, additional qualifications (i.e., special conditions) may apply to a particular position and will be stated on the exam/job announcement.

Education:

Requires possession of a baccalaureate degree from an accredited college or university with major coursework in accounting, including at least twenty-four (24) semester units or thirty-six (36) quarter units of accounting and/or auditing courses.

Experience:

Two (2) years of verifiable professional-level accounting or auditing experience in the appraisal and assessment of personal property tax or payroll and business tax, including experience reviewing and verifying the accuracy of accounting reports, equivalent to the duties of Class 4220 Tax Auditor-Appraiser.

License and Certification:

Positions at the Assessor/Recorder�s Office require eligibility for certification from the California State Board of Equalization as an appraiser for property tax purposes. In accordance with the California State Board of Equalization, appointees to this class must possess or obtain permanent certification as an appraiser for property tax purposes within one (1) year of appointment, and must maintain certification as a condition of continued employment.

Substitution:

Additional qualifying experience may be substituted for the required education; however, no substitution is allowed for the twenty-four (24) semester units or thirty-six (36) quarter units of Accounting and/or Auditing courses. One (1) year of experience is equivalent to thirty (30) semester units or forty-five (45) quarter units.

Four (4) years of verifiable professional-level experience as financial auditor or accountant preparing financial statements and managerial reports, which must have included two (2) of auditing experience reviewing and preparing audited financial statements and tax returns, may be substituted for the required experience..

SUPPLEMENTAL INFORMATION

May drive a motor vehicle to businesses and inspection sites; work may entail travel outside the City and County.

PROMOTIVE LINES

To: 4224 Principal Tax Auditor-Appraiser

From: 4220 Tax Auditor-Appraiser

ORIGINATION DATE: January 1961

AMENDED DATE: 5/19/00; 05/31/2012; 03/29/17

REASON FOR AMENDMENT To accurately reflect the current tasks, knowledge, skills & abilities, and minimum qualifications.

BUSINESS UNIT(S): COMMN SFMTA SFCCD SFUSD

Standard information

Disaster service work

All City and County of San Francisco employees are designated Disaster Service Workers through state and local law (California Government Code Section 3100-3109). Employment with the City 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.

Historic and future compensation