Full-Time Personal Property Appraiser
POSITION: Personal Property Appraiser
SALARY: Personal Property Appraiser I – $17.05 – $26.39/hour
Personal Property Appraiser II – $18.05 – $27.88/hour
(Salary negotiable depending on qualifications/experience)
OPEN: April 19, 2017
CLOSES: May 4, 2017
JOB SUMMARY: Under general supervision of the County Assessor or designated administrator, performs appraisals on taxable business personal property in Davis County and makes recommendations on accounts to be audited.
EXAMPLE OF DUTIES (Any one position does not include all of the duties listed; nor do the listed examples include all duties which may be found in positions of this class). Discovers, inspects, appraises, lists and estimates taxable personal property, mobile homes, and offices, and leased personal property. Recommends accounts to be audited. Discovers taxable personal property through all available means. Determines ownership or assessable entity for personal property and collects all information necessary to perform the entire assessment process. Determines if the property is taxable or exempt from taxation. Determines taxable situs for assessment purposes and assigns correct taxing district to account. Inspects completed personal property signed statements for accuracy and completeness. Resolves discrepancies. Contacts taxpayers who have not filed personal property signed statements. Records all information pertinent to the assessment of the property. Field inspects and appraises all types of taxable business personal property as necessary. Assists taxpayers with filing personal property signed statements; assists taxpayers in proper classification and valuation of all types of tangible assets. Estimates value of the personal property of non-filing taxpayers based on known facts and circumstances using all available appraisal information. Helps monitor delinquent personal property accounts; collects delinquent personal property taxes. Researches returned mail and assists in correcting tax roll mailing information. Maintains accurate records and documents on information gathered on individual businesses. Identifies delinquent personal property accounts using computerized delinquent reports. Monitors collection process. Makes contact by phone and/or writing to effect collection of the tax. Investigates out-of-business accounts. Researches real property records and secures payments by attaching personal property taxes to real estate when necessary. Researches and notifies secured creditors about pending sales. Schedules and attends tax sales. Understands and complies with all Utah laws regarding seizure and sale of personal property. Responds to questions from property owners regarding appraisals and assessments. Operates a motor vehicle in a safe manner and in compliance with all Utah laws and regulations. Performs other duties as assigned.
MINIMUM QUALIFICATIONS: Personal Property Appraiser I: High school graduation plus four (4) years of full-time experience performing accounting, bookkeeping, finance, or appraisal duties, or an acceptable combination of education and experience; related college education may be substituted for experience on a year for year basis. Preference for experience performing real or personal property appraisal.
Personal Property Appraiser II: High school graduation plus four (4) years of full-time experience in appraising real or personal property, accounting, bookkeeping or finance, two (2) years of which must have been as a Personal or Real Property Appraiser I (Grade 15) in the Davis County Assessor Office, or an acceptable combination of education and experience.
SPECIAL QUALIFICATIONS: Personal Property Appraiser I: Must obtain designation as a Personal Property Appraiser by the Utah State Tax Commission within eighteen (18) months of hire date; must maintain designation by completing 14 hours of approved continuing education every two (2) years.
Personal Property Appraiser II: Must possess designation as a Personal Property Appraiser by the Utah State Tax Commission; must maintain designation by completing 14 hours of approved continuing education every two (2) years.
Employees driving a personal or a County vehicle for job related travel must possess a valid driver license and must operate a motor vehicle in a safe manner; new employees with an out-of-state license must obtain a valid Utah Driver License within sixty (60) days of hire date (exceptions for military personnel and their dependents). Employees driving a personal vehicle while on county business must maintain the minimum vehicle liability insurance as specified in the Utah Code.
IMPORTANT INFORMATION: Davis County is a drug-free workplace. All successful applicants for positions in the County must successfully pass a drug screen prior to employment. Copy of Personal Property Appraiser certification through the Utah State Tax Commission must be submitted with application if applicable. Applicants will be considered for the highest level posted for which they qualify.