4224-Principal Tax Auditor-Appraiser

Job description

CITY & COUNTY OF SAN FRANCISCO

DEPARTMENT OF HUMAN RESOURCES

TITLE: PRINCIPAL TAX AUDITOR-APPRAISER

JOB CODE: 4224

DEFINITION

Under direction, is responsible for organizing and supervising business tax or business property audits or the appraisal of business property and fixtures of commercial and industrial firms for tax assessment purposes; leads audits of the more complex accounts and carries out specialized auditing, assessment, and valuation assignments; or performs specialized auditing work involving business property and taxes (such as, payroll expense tax, gross receipts tax, transient occupancy tax, parking tax).

DISTINGUISHING FEATURES

This is the supervisory level classification in the Tax Auditor-Appraiser series. It is distinguished from the 4220 and 4222 classes in that incumbents in this class direct the work of other Tax Auditor-Appraiser classifications as well as plan and complete the most complex audits and analyses.

SUPERVISION EXERCISED

Supervises 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. Assigns, supervises, reviews and approves the activities and field audits of subordinate auditors; occasionally accompanies sub-ordinate auditors in the field and assists in completing more complex audits; examines auditor�s findings and makes determinations as to final assessments.

2. Audits and supervises auditing activities relating to business tax and business property assessments and valuations of commercial warehouses, household and warehouse probate matters, board of trade, private trustee and court trust.

3. Interviews taxpayers and representatives of business and industrial firms relative to complaints on assessed evaluations or audit file findings.

4. Recommends or approves changes in assessed evaluations, audit file findings; plans, supervises and participates in the annual out-of-state audits.

5. Interprets City and State revenue and taxation codes to subordinate employees, the general public and representatives of businesses and industrial firms.

6. Plans and executes surveys covering the assessment of specialized classes of business property; inspects and reviews property; returns and audits appraisals when necessary.

7. Represents the department before an Appeals Board, and/or tax hearings; appears as an expert witness before judicial and quasi-judicial bodies; makes presentations at public or private hearings.

KNOWLEDGE, SKILLS, AND ABILITIES

Knowledge of: general accounting and auditing principles and procedures; methods and techniques used in the appraisal of commercial property and fixtures; municipal and/or State codes pertaining to the assessment of personal property or business taxes due to the City.

Ability or Skill to: plan, assign and supervise the work of subordinate auditing personnel; make business tax audits and personal property appraisals of the most difficult and complex type; analyze existing audit, appraisal and assessment systems and make recommendations for their revision; analyze financial and accounting records and draw logical conclusions therefrom; prepare complex work papers and reports on audit and assessment matters.

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 eighteen (18) semester units or twenty-seven (27) quarter units of accounting and/or auditing courses.

Experience:

Four (4) years of progressively responsible experience in accounting, auditing business taxes and appraisal of personal property and fixtures which must have included two (2) years of experience performing accounting, auditing and appraisal of large commercial and industrial, firms or the administration of payroll and business taxes equivalent to the duties of class 4222 Senior 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 on a year-for-year basis; however, no substitution is allowed for the eighteen (18) semester units or twenty-seven (27) 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.

Six (6) years of professional-level progressively responsible experience as a financial auditor or accountant preparing financial statements and managerial reports, which must have included three (3) years of auditing experience reviewing and preparing audited financial statements and tax returns, may be substituted for the required experience.

Possession of an accountant license from the State of California (Certified Public Accountant or CPA) may be substituted for one (1) year of the required experience in accounting, auditing business taxes and appraisal of personal property and fixtures; however no substitution is allowed for the two (2) years of experience performing accounting, auditing and appraisal of large commercial and industrial, firms or the administration of payroll and business taxes equivalent to the duties of class 4222 Senior Tax Auditor-Appraiser.

SUPPLEMENTAL INFORMATION

PROMOTIVE LINES

To: Chief Tax Auditor-Appraiser

From: 4222 Senior Tax Auditor-Appraiser

ORIGINATION DATE:

06/01/1961

AMENDED DATE:

5/31/12; 03/29/17; 11/25/2024

REASON FOR AMENDMENT:

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

BUSINESS UNIT(S):

COMMN

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