PERSONAL PROPERTY TECHNICIAN 2
Pay Range GC14
This classification performs and coordinates the valuation and assessment of personal property for preparation and placement on the assessment and tax rolls. Incumbent processes personal property returns, conducts field audits, assesses personal property, computes and depreciates values, defends appraisals at hearings and coordinates staff assisting in personal property section during peak periods. This classification leads the work of lower classified technicians; is accountable for work done in this section.
EXAMPLES OF PRINCIPAL DUTIES
(Duties assigned to this classification include, but are not limited to, the following examples.)
1. Identify, value and assess personal property; process personal property returns; contact personal property owners to obtain needed information to determine appropriate value.
2. Field audit and value personal property upon appeal or lack of compliance; physically canvass county for purpose of identifying taxable personal property.
3. Compute values based on reported or typical cost and depreciation using guidelines established by department of revenue and other reference materials; enter data into Assessor's computer system.
4. Prepare and defend values and assessments at board of equalization, department of revenue and tax court.
5. As needed, during peak periods, assign work to, lead, monitor and review the work of technical and clerical employees assisting in personal property section; coordinate work flow.
6. Review accounts flagged for tax correction; prepare data entry worksheet and documentation of change.
7. Maintain personal property section policy and procedure manual according to changes made by legislature, department of revenue guidelines, administrative rules and case law.
8. Research various subjects and issues; ie: effect of new legislation, questions regarding tax status of a particular type of property or business, etc.
9. Prepare and maintain records, reports and statistical data.
10. Assist the public and other divisions of the assessor's office when requested.
KNOWLEDGE, SKILL AND ABILITY REQUIRED BY THIS POSITION
Knowledge of: Thorough knowledge of personal property valuation techniques and procedures; considerable knowledge of Oregon Revised Statutes, Administrative Rules and Department of Revenue guidelines, laws, regulations and ordinances relating to personal property valuation; reasonable knowledge of mathematical practices and principles and statistical analysis; considerable knowledge of recordkeeping principles.
Skill in: Performing mathematical computations; operation of office equipment including calculators, cameras, copy machine, microfiche reader and automated equipment and systems; writing clear and concise records, reports, procedure manuals and statistical data.
Ability to: Communicate effectively in both oral and written form; perform effectively at appeal hearings; make decisions independently in accordance with established policies and procedures, establish new procedures when applicable, and use initiative and judgment in completing tasks and responsibilities; make sound judgment in making decisions regarding property values; utilize problem identification and resolution techniques; establish and maintain records and reports; lead support staff; work independently and meet established deadlines; defend values of personal property; courteously meet and deal effectively with other employees, property owners, boards, courts, other agency representatives, vendors and the public.
Education, experience and training: Four years experience in an assessor's office personal property section OR any satisfactory equivalent combination of education, experience and training. At time of appointment, must possess Oregon driver's license.
Desirable qualifications: Associate's degree in business administration or a closely related field.
SUPERVISORY CONTROLS OF THIS POSITION
Work is performed under the general direction of an appraisal supervisor. Recurring routine assignments are independently performed by employee on basis of past experience. The employee receives general instructions regarding the scope and approach to projects or assignments, but procedures and problem resolution are left to employee discretion and interpretation. Employee works independently and resolves questions or problems on the basis of past precedent and interpretation of policy or procedural guidelines established by the state. Employee estimates and manages time efficiently. Work is reviewed to ensure determinations and decisions are made in accordance to state and departmental policies and procedures.
Work is performed under department policy and procedures; federal, state and county statutes, rules and regulations; assessment principles and practices. Manufacturers catalogs and handbooks, sales and condition information and valuation factor tables are used in applying valuations to personal property. The employee uses initiative, judgment and personal property valuation and assessment experience to interpret and choose between alternative guidelines.
PHYSICAL DEMANDS AND WORK ENVIRONMENT
Regular and consistent attendance is required. Work is performed in the office and in the field and may require bending, climbing, hearing voice conversations, keyboarding, lifting up to 30 pounds, reaching and walking. A reasonable amount of driving is required.