Performs responsible technical, administrative and supervisory work directing the listing of property and the assessment of values for personal property for the County.
An employee in this class plans, organizes and supervises the work of a staff responsible for assisting the public in listing taxes, appraising business personal property, automobiles, boats, mobile homes, farm equipment, etc. Duties include researching, planning and organizing staff and processes to ensure accurate and timely listing of taxes; maintaining the listing database for accurate records, generating tax scrolls used in billing taxes and providing information to management on tax values. Appraisal work involves researching and gathering information to render an accurate judgment of values for personal property, both business and individual and supervising the assessment of tax values for all personal property. Work involves extensive public contact and requires the employee to interpret tax laws regulations, assessment procedures and to handle and resolve complaints and appeals of assessments of personal property. Independent judgment and initiative are required and the employee must exercise considerable tact, courtesy and diplomacy when dealing with the public on sensitive and controversial issues. Work is performed under the supervision of the Tax Administrator and is reviewed through conferences, records and reports feedback from the public and annual performance evaluations.
Plans, organizes and implements systems and procedures to provide for the tax listing on real and personal property and assigning tax values for personal property, both business and individual; participates in the design of personal and business listing forms; makes decisions on valuation appeals for personal property; participates
in Business Personal Property Appraisal, Motor Vehicle valuation, and other tasks as needed; calculates discovery bills for property.
Assigns, directs and supervises activities of assigned staff; provides training and orientation, performance coaching and evaluation, and work assignment; participates with staff on more difficult or time demanding task; advises staff on resolving problems as non-routine situations arise.
Researches and gathers information to establish accurate valuations of business and individual personal property; assists staff to process and value personal property as needed and for complex or difficult situations; assists with discovery of unlisted personal property; processes and calculates discovery bills for property; prepares revised tax statements for real and personal property. Handles and processes public inquiries about
a variety of tax assessment and related information; interprets laws, regulations, and procedures for listing taxes; hears appeals of personal property valuations which may include inspections of property in question; makes adjustments based on inspections or proof provided or defends decisions to the Board of Equalization and Review.
Processes utilities certification which comes to the County from the N.C. Department of Revenue.
Maintains tax listing database, listing forms and a variety of records necessary for operations; prepares various valuation reports for management and municipalities as required; prepares listing tax scrolls for billing; forwards scrolls to Collections for billing and collections.
Additional Job Duties
Performs related duties as required.
Considerable knowledge of State laws and County policies and procedures governing the assessment and evaluation real and personal property.
Considerable knowledge of accepted practices, methods and procedures in listing real and personal property and evaluation of personal property.
Considerable knowledge of modern office practices and procedures including computer operations and applications related to valuing personal property and financial reporting.
Considerable knowledge of the operations, functions and procedures of the County Tax Department and interrelationships of the assessment, listing, billing and collections processes.
Working knowledge of modern supervisory principles and practices including hiring, motivations, communications, performance coaching and evaluation.
Working knowledge of the County's personnel, budgeting, and purchasing policies and procedures. Skill in collaborative conflict resolution and customer service excellence.
Ability to supervise, train and evaluate the work of employees and to plan and coordinate listing of taxes and valuation of personal property.
Ability to work accurately with money, data and figures to perform mathematical calculations required in tax listing and accounting processes and to prepare required reports.
Ability to communicate effectively in oral and written forms and to exercise tact, courtesy and diplomacy in communicating with difficult customers.
Ability to handle sensitive and controversial tax appeals and other situations.
Ability to develop and maintain effective working relationships with County officials, employees, managers, customers, tax representatives, attorneys and the general public.
Graduation from a four year college with a Bachelor's degree in business. accounting, or related field and considerable experience in listing or assessing taxes or related experience, preferably including supervision; or an equivalent combination of education and experience.
Special Requirement
Certification by the State of North Carolina as a Personal Property Appraiser within the time frame specified. Possession of a valid North Carolina driver's license.
