CLASSIFICATION NO. 069
ASSESSMENT AND TAXATION CLERK 3
Under direction, to review, reconcile, balance, correct and maintain assessment and tax accounts; to prepare and review records, documents and reports relating to the assessment and taxation of real and personal property; to coordinate the allocation of office support staff and resources to projects, programs and processes in assigned area of responsibility; and to do other work as required.
The Assessor's Office is responsible for the mapping and appraisal of property in the County, the preparation of property assessment and taxation rolls and the collection and distribution of property taxes. This department provides services to all government jurisdictions in the County, including schools, cities and special taxing districts.
The Assessment and Taxation (A&T) Clerk 3 is the highest level within the A&T Clerk classification series providing advanced, complex administrative support in the preparation, accounting, and data processing control of the assessment and taxation rolls, and the collection and distribution of tax monies. Incumbents may be responsible for maintaining and verifying the assessment and taxation rolls, analyzing tax district budgets and calculating tax rates, performing quality control analysis during preparation of tax statements, maintaining and balancing tax accounts and/or monitoring data input and output for quality control. The A&T Clerk 3 establishes priorities and standards to ensure compliance with statutory requirements for all programs and processes within their area of responsibility.
The A&T Clerk 3 differs from the A&T Clerk 2 which has lead responsibility for a specific program or process, but does not coordinate projects or allocate staff and resources among several office support functions.
Duties may include but are not limited to the following:
- Maintains a balanced taxation roll; reviews and verifies cash receipts; balances payments and postings; posts and balances automated and on-line payment batches; posts payments and refunds; balances credits to delinquent years; prepares daily, monthly and tax year reports.
- Oversees the correction of errors in tax accounts; identifies misapplied funds and transfers payments to different accounts or tax years; oversees refunds and corrective journal entries.
- Participates in the processing of taxing district budgets and the certification of the assessment roll; collects and verifies data, including levy amounts and tax values by district, tax code and property type; computes and balances tax rates; compiles data and prepares reports for submittal to the Oregon Department of Revenue; prepares final statement of taxes levied.
- Oversees, reviews and verifies quality control of data within Assessment and Taxation computer system; analyzes data control reports to ensure accuracy and completeness of the assessment roll; identifies and directs the correction of errors.
- Provides training, assigns and reviews work, and prioritizes assignments for assigned A&T Clerk staff; resolves technical or procedural problems and issues.
- Provides advanced administrative support to department operations; schedules projects and assigns staff in area of responsibility; develops and recommends policies, procedures and system improvements; creates and maintains complex computer spreadsheets for rate calculation, data analysis, account summaries and other functions; coordinates department operations with data processing, records management, County Treasurer and other County and government offices.
- Provides public and technical customer service support in person, by telephone and via written correspondence; accesses computer records and files to research taxes owed, assessed values, map descriptions and property ownership; provides information on assessment and tax laws, department policies, payment procedures and a variety of programs available to taxpayers; serves as liaison with title companies, mortgage companies and other government agencies.
REQUIRED KNOWLEDGE AND SKILLS
Working knowledge of: Assessment and taxation laws, rules, and regulations governing real and personal property; principles and techniques of accounting; business math; public and customer service techniques; data processing hardware and software applicable to department operations; office operations, procedures, and equipment; mapping and property classification systems; legal terminology, documents and records relating to property ownership; record keeping techniques; basic techniques of supervision; English spelling, punctuation, grammar and composition.
Skill to: Interpret and apply laws, rules and regulations related to assessment and taxation; evaluate budget, accounting and data control documents for accuracy and conformity to State and County requirements; prepare, research, identify and correct documents, accounts and reports; make arithmetical calculations with speed and accuracy; compute tax rates, discounts, interest and penalties; monitor and audit tax accounts; plan and schedule work projects and staffing assignments; establish and maintain effective working relationships with the public, title companies, government agencies, staff and other County employees; read and interpret maps and real estate documents; effectively operate office equipment, including personal computer hardware and software applications; implement and maintain record keeping systems and procedures; process, index, file and retrieve documents, records, forms and maps; effectively communicate technical information, both orally and in writing; work effectively in a multi-task and deadline driven environment; apply judgment within established parameters.
Driving may be necessary for County business. For position(s) with occasional/incidental driving, incumbents must possess a valid driver's license. Accommodation requests for an acceptable alternative method of transportation will be reviewed on an individual basis in compliance with State and Federal legislation. For position(s) with regular driving, incumbent(s) must also possess and maintain an acceptable driving record throughout the course of employment.
MINIMUM RECRUITING STANDARDS
Any satisfactory combination of experience and training that demonstrates possession of the required knowledge and skills.