Performs responsible administrative and fiscal tasks in the collection of current and delinquent taxes for the County Tax Department.
An employee in this class is responsible for tasks associated with current and delinquent tax collections for the County in accordance with State law governing these activities. Work includes verifying delinquent tax payer information, sending initial and follow-up notifications to delinquent taxpayers informing them of collection procedures if taxes are not paid and notifying the North Carolina debt set-off program about delinquent taxes. Work also includes answering inquiries from the taxpayers and establishing payment arrangements. The employee in this class is also expected to assist in other areas of the department as needed. Judgment and initiative are required and tact and courtesy are necessary in working with property owners and their representatives. Work is performed under regular supervision and is evaluated by the effectiveness of the program as indicated by reports, collection records, annual audits, and reports on the operation of the function.
Plans and organizes work and determines work priorities for collecting taxes on real and personal property.
Reviews delinquent tax listings; verifies identification of tax payer; checks addresses and social security numbers; corrects addresses; verifies tax amounts owed and account information; searches databases for information to locate delinquent tax payers.
Sends correspondence and follow-up correspondence to delinquent tax payers notifying of delinquency and procedures for collection; sets up appointments to meet with taxpayers.
Conducts research as necessary to identify employers, bank accounts, etc. for garnishments and attachments; coordinates foreclosures with the County Attorney; utilizes the debt-setoff program software; researches deeds, mortgages, corporations, assumed names, etc. through Register of Deeds and NC Secretary of State offices; mails out letters to employers to obtain list of employees; prepares garnishment notifications and mails to employer and taxpayer.
Prepares real estate tax certifications for attorneys, real estate agents, mortgage companies and the general public.
Generates tax bill data base in specialized software; enters releases on bills, enters write-offs, generates refunds on overpayments; removes garnishment fees; enters special conditions and notes into taxpayer data base.
Operates a variety of technology, applications, mapping systems, and peripherals.
Interprets State tax collection laws and County policies and procedures to taxpayers; answers inquiries in person or by telephone; explains procedures and legal requirements: answers inquiries about due dates, accounts, bills, payments, etc.; explains policies and procedures and actions being taken; refers more difficult situations to others for resolution.
Performs customer service duties at front counter when needed; receives payments from customers for County real and personal property taxes, privilege licenses, drainage accounts, etc.; provides receipts to customers for payments; posts payments to the appropriate accounts; processes mail, phone, internet, fax and/or credit card payments; provides copies of account statements.
Additional Job Duties
Backs-up and assists other administrative staff as needed.
Performs related duties as required.
Considerable knowledge of the procedures and practices required of a tax collection function such as payment agreements, garnishments, bank attachments, liens, foreclosures, etc.
Considerable knowledge of research methods and approaches to locate and verify information on taxpayers.
Knowledge of the North Carolina Machinery Act and of the County's policies and procedures relating to the collection of current and delinquent taxes.
Knowledge of computers and of the software applications used in tax collection and customer service work.
Skill in the use of information technology equipment and associated software products such as word processing, spreadsheets and databases used in tax collections and customer service.
Skill in collaborative conflict resolution and customer service excellence.
Ability to effectively and efficiently perform the collection of delinquent taxes and related work.
Ability to use judgment and discretion in completion of assigned responsibilities.
Ability to conduct research and to collect information from a variety of sources.
Ability to interpret and explain laws, regulations, and procedures.
Ability to handle sensitive and controversial situations.
Ability to exercise independent judgment and initiative.
Ability to complete assigned work on or before deadlines in accordance with directives, County policy, standards and prescribed procedures.
Ability to maintain and keep accurate tax collections and accounting records.
Ability to communicate effectively in oral and written forms.
Ability to handle the public courteously and tactfully.
Ability to develop and maintain effective working relationships with County officials, supervisors, coworkers, taxpayers and their representatives, and the general public.
Graduation from a community college in accounting, office technology or related field and experience in property tax collections; or an equivalent combination of education and experience.
