BUSINESS PERSONAL PROPERTY APPRAISER - 40001953

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The work schedule for this position is 8:30am-5pm/37.5 hr work week. 

SUMMARY OBJECTIVE:

The purpose of this position is to appraise, list and assess ad valorem taxes on business personal property assets.
This class works under general supervision, independently developing work methods and sequences.

ESSENTIAL FUNCTIONS:
The essential functions listed below are those that represent the majority of the time spent working in this class. Management may assign additional functions related to the type of work of the class as necessary.

• Appraises, lists and assesses all business personal property assets located in Durham County for ad valorem taxation. Audit taxpayer financial records, process listings, research and apply depreciation schedules, ensure compliance with North Carolina General Statutes.
• Assists taxpayers, business owners, accountants and others in completing listings; prepares and maintains roster of new listings and associated reports and records; amends tax rolls.
• Performs desk compliance review of all listings to ensure complete returns and property compliance during each revaluation cycle.
• Creates and maintains taxpayer accounts to keep billing and account information accurate. Maintains the legal and doing business as (DBA) names for businesses, billing addresses, the physical addresses, and contact information.
• Researches and discovers unlisted taxable property and sends correspondence to owners advising them of the need to list property; determines applicable penalties; makes field reviews as needed.
• Assists and provides informal training to (Certified Public Accountant) CPA firms, large companies and individual taxpayers on all aspects of business personal property listings and assessments.
• Prepares adjustments/refunds to correct assessment of personal property, vehicles and all other individual personal property, corrects tangible and computer records as appropriate.
• Research taxpayer claims regarding tax assessment and penalties; resolve claims informally, if possible. Prepares documents for presentation and defend the County’s position regarding formal claims at Board of Equalization and Review hearings.
• Performs related work as assigned.

KNOWELDGE SKILLS AND ABILITIES:

• Knowledge of the principles and practices of personal property appraising for tax assessment purposes.
• Knowledge of the N.C. Machinery Act and county tax policies.
• Knowledge of geographical areas and subdivisions of the county.
• Knowledge of standard office methods and procedures, business English, spelling, arithmetic and office management.
• Ability to perform a large volume of detailed work with a high degree of accuracy.
•Ability to establish and maintain effective working relationships with associates, subordinates, co-workers and general public.

MINIMUM EDUCATION AND EXPERIENCE REQUIREMENTS:

• High School Graduation or GED equivalent.
• Two (2) years of tax, accounting, finance, appraisal or related experience or an equivalent combination of education, training, and experience.

SPECIAL CERTIFICATIONS AND LICENSES:

• Requires Personal Property Appraiser and Real Property Appraiser Certification by the North Carolina Department of Revenue within two (2) years of employment.
• Must possess and maintain a valid North Carolina Driver’s License with an acceptable three-year driving history.

PHYSICAL DEMANDS:

Physical demands refer to the requirements for physical exertion and coordination of limb and body movement.

• Performs sedentary work that involves walking or standing some of the time and involves exerting up to 10 pounds of force on a regular and recurring basis or sustained keyboard operations.

UNAVOIDABLE HAZARDS (WORK ENVIRONMENT):

Unavoidable hazards refer to the job conditions that may lead to injury or health hazards even though precautions have been taken.
• None

AMERICANS WITH DISABILITIES ACT COMPLIANCE:

Durham County is an Equal Opportunity Employer. ADA requires Durham County to provide reasonable accommodations to qualified persons with disabilities. Prospective and current employees are encouraged to discuss ADA accommodations with management.

STANDARD CLAUSES:

May be required to work nights, weekends, holidays and emergencies (man-made or natural) to meet the business needs of Durham County.
This job description is not designed to cover or contain a comprehensive listing of essential functions and responsibilities that are required of an employee for this job. Other duties, responsibilities, and activities may change or be assigned at any time with or without notice.

ESSENTIAL SAFETY FUNCTIONS:

It is the responsibility of each employee to comply with established policies, procedures and safe work practices. Each employee must follow safety training and instructions provided by their supervisor. Each employee must also properly wear and maintain all personal protective equipment required for their job. Finally, each employee must immediately report any unsafe work practices or unsafe conditions as well as any on-the-job injury or illnesses.
Every manager/supervisor is responsible for enforcing all safety rules and regulations. In addition, they are responsible for ensuring that a safe work environment is maintained, safe work practices are followed and employees are properly trained.

AMERICANS WITH DISABILITIES ACT COMPLIANCE:

Durham County is an Equal Opportunity Employer. ADA requires Durham County to provide reasonable accommodations to qualified persons with disabilities. Prospective and current employees are encouraged to discuss ADA accommodations with management.