Tax Auditor-Appraiser (4220) - Multiple Departments Citywide (X00040)

Under general supervision in the Office of the Assessor-Recorder or Treasurer/Tax Collector's Office, the Tax Auditor-Appraiser is responsible for inspecting, analyzing, and evaluating personal property holdings of business firms for assessment and audit purposes; may audit accounting and related records to verify accuracy of business tax returns (such as payroll expense tax, gross receipts tax, transient occupancy tax, parking tax, etc.) related to municipal and/or State codes.

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.

• Examines and audits accounting records, financial statements and related documents of industrial and commercial business firms in connection with the assessment of business taxes or valuation of business property prescribed by law.
• Inspects and appraises personal property including merchandise, industrial machinery, office equipment and leasehold improvements, and reconciles financial, records and other related data.
• Adjusts inventories for purchases, fabrications, processing and sales between last inventory data and the tax assessment date.
• Reviews and discusses audit findings with property or business owners or their representatives.
• Assists tax payers filing tax declarations in the Assessor's office in completing their declarations, and answers questions on personal property tax matters.
• Supervises and instructs temporary clerks, during the assessment period, in the distribution of property tax demands and completion of demand notices during the filing season.
• Examines books, accounts and supporting records relative to the purchase and use tax returns of tax payers and establishes tax liability or refunds.
• Reviews probate inventories to ascertain the portion of such inventories which are subject to personal property tax.
• Examines and assesses personal property stored in commercial warehouses; prepares work papers and reports of field auditing activities.
• Examines and audits accounting records, financial statements and related documents of parking operators, hotel operators, and other businesses in connection with the administration of the applicable municipal and/or State codes.
• Supports appeals activities, such as conducting research and assembling appeals packages.
• May include additional duties as assigned.