Property Appraiser

JOB TITLE: Personal Property Appraiser

DEPARTMENT: Board of Assessors, Ware County

JOB SUMMARY: This position is responsible for locating and appraising personal property in order to assist with the development and documentation of the county tax digest.

MAJOR DUTIES:

• Processes personal property reports by reviewing incoming reports, obtaining the necessary schedules, and assigning new property values.
• Conducts on-site reviews to appraise new and improved personal property.
• Reviews the bookkeeping systems of various businesses to update valuation schedules.
• Discovers personal property through a review of such documents as local newspapers, city directories, business license applications, financing statements and Department of Natural Resources listings.
• Researches pricing codes, depreciation schedules, and trend schedules in order to complete studies of comparable properties for valuation purposes.
• Assists taxpayers by explaining property valuations, describing potential exemptions, explaining tax assessment rules and regulations, and accepting returns.
• Provides personal property data for the tax digest.
• Represents the department at personal property appeal hearings before the Board of Equalization as necessary.
• Prepares personal property forms for mailing.
• Performs other related duties as assigned.

KNOWLEDGE REQUIRED BY THE POSITION:

• Knowledge of techniques for discovering personal property.
• Knowledge of procedures used to determine valuations of personal property.
• Knowledge of state laws pertaining to personal property taxation.
• Knowledge of techniques used in determining fair market value.
• Knowledge of county rules and regulations regarding property taxation and appraisal methods.
• Knowledge of the geography and location of properties in the county.
• Skill in maintaining accurate records.
• Skill in basic mathematical calculations.
• Skill in the use of a computer, calculator, and measuring equipment
• Skill in oral and written communication.

SUPERVISORY CONTROLS: The Assistant Chief Appraiser assigns work in terms of general instructions. The work is spot-checked for accuracy and the nature and propriety of the final results.

GUIDELINES: Guidelines include the Official Code of Georgia Annotated, state Department of Revenue regulations, property valuation guides, county policies and procedures, and standard appraisal practices. These guidelines require judgment, selection and interpretation in application.

COMPLEXITY: This position consists of technical appraisal duties.

SCOPE AND EFFECT: The purpose of this position is to maintain an accurate and equitable valuation of personal property in the county. Successful performance helps ensure that personal property taxes are equitably assessed and affects the public image of the county government.

PERSONAL CONTACTS: Contacts are typically with co-workers, state officials, other county employees, accountants, business owners, and the general public.

PURPOSE OF CONTACTS: Contacts are typically to give and exchange information, resolve problems, and provide services.

PHYSICAL DEMANDS: The work is typically performed with the employee sitting at a desk with intermittent standing or walking. The employee must use tools or equipment requiring a high degree of dexterity.

WORK ENVIRONMENT: The work is typically performed in an office and outdoors or in warehouses when conducting inspections, where the employee may be exposed to dust, dirt, grease, machinery with moving parts, irritating chemicals, and inclement weather.

SUPERVISORY AND MANAGEMENT RESPONSIBILITY: None.

MINIMUM QUALIFICATIONS:

• Ability to read, write and perform mathematical calculations at a level commonly associated with the completion of high school or equivalent.
• Sufficient experience to understand the basic principles relevant to the major duties of the position usually associated with the completion of an apprenticeship/internship or having had a similar position for one to two years.
• Ability to meet necessary requirements of Appraiser as mandated by the Georgia Department of Revenue.