CLASSIFICATION NO. 077
ASSESSMENT AND TAXATION SUPERVISOR
Under direction, to plan, organize and supervise the activities and personnel involved in the preparation of the County's assessment and taxation rolls and/or the collection and distribution of tax monies; and to do other work as required.
The Assessor's Office is responsible for the mapping and appraisal of properties 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 Supervisor is responsible for supervising either the compilation of the annual assessment and taxation rolls, or the collection and distribution of property taxes.
The Assessment and Taxation Supervisor differs from the Assessment and Taxation Manager which has responsibility for the department's administrative operations and accountability for the preparation and compilation of the assessment and tax rolls and the collection and distribution of real and personal property taxes.
Duties may include but are not limited to the following:
- Hires and supervises clerical and technical personnel to provide quality service to citizens and County staff; provides technical assistance in Oregon Revised Statutes (ORS) mandated assessment and taxation procedures and deadlines; prepares performance evaluations; recommends and administers progressive discipline; conducts and/or facilitates staff training and development programs; promotes cooperative team efforts among staff and with other County departments.
- Oversees and performs complex technical work involved in the preparation of the annual assessment and taxation rolls; annually analyzes and makes complex calculations to adjust and update taxable assessed values according to Oregon's measure 50 constitutional requirements; administers state mandated programs for deferrals, exemptions, annexations, parcel divisions or adjustments and mobile homes; annually oversees processing of the public utility roll and business personal property returns; coordinates record and value changes with Cartography and Appraisal divisions.
- Oversees and performs complex technical work involved in the collection and distribution of property taxes; monitors delinquent accounts; administers the foreclosure process on real property and the seizure of mobile homes and personal property; coordinates sale of property with the Sheriff's Civil Division and Property Management; determines tax distribution percentages and distributes collected funds to taxing districts.
- Establishes, recommends, implements and administers procedures to conform to changes in Oregon Revised Statutes (ORS) and to improve department work flow; coordinates operations with other divisions of the Assessment and Taxation Department and other County departments.
- Provides information and assistance to the public regarding department policies and procedures and State taxation laws; resolves complaints from the public; interprets laws, regulations, policies and procedures to the public and staff.
REQUIRED KNOWLEDGE AND SKILLS
Working knowledge of: State and local laws, procedures and regulations governing the preparation and maintenance of assessment rolls, tax collection and the valuation of real and personal property for assessment purposes; laws, rules and regulations pertaining to deferrals, annexations, parcel divisions/adjustments, exemptions, mobile homes and special assessed properties; principles and practices of supervision; participative management theories; recordkeeping and reporting techniques.
Some knowledge of: Public accounting practices and procedures; data processing applications related to assessment and taxation; deeds and other legal instruments affecting property titles.
Skill to: Plan, supervise and coordinate the work of assigned staff; communicate effectively, both orally and in writing; interpret and apply laws, policies and procedures; design and adapt work procedures according to department policy and legislative time lines; establish and maintain records and recordkeeping systems; make arithmetic and statistical computations; query electronic databases for quality control and reporting purposes; direct staff in continuous efforts to improve quality productivity and effectiveness; incorporate team participation in decision making; respond to changes desired by citizens and County staff; establish and maintain effective working relationships with County employees, the public and other officials.
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.