JOB SUMMARY

Administers daily operations of the Board of Equalization (BOE). Conducts complex tax appeal hearings. Leads and supervises hearing officer staff. Represents the division on inter-agency property taxation committees. Provides strategic and tactical planning for Board of Equalization operations. 

We currently have a full time and part time position available.

MINIMUM QUALIFICATIONS

 Bachelor’s degree from an accredited college or university in Accounting, Finance, Business Administration or Management, Public Administration, or other closely related field, plus six (6) years of related experience, of which one (1) year must have been supervisory or administrative; OR an equivalent combination of related education and experience. Education may not be substituted for the required supervisory experience.  

 Due to the nature of this position, the successful applicant must pass a required background check through fingerprinting and enrollment in the continuous RAP Back (Record of Arrest and Prosecution Back) program in accordance with current County Human Resources policy requirements.

 ESSENTIAL FUNCTIONS 

• Administers the daily operations of the BOE and coordinates operations with the Assessor and Auditor’s Offices.
• Assists in strategic and tactical planning, development, evaluation and coordination of the Board of Equalization.
• Supervises and mentors staff, which includes hiring, orienting, training, assigning and reviewing work performance, annual work performance appraisals, and discipline.
• Approves payroll for assigned hearing officers.
• Assigns all hearing officer appeal cases, reviews work product, conducts annual work performance appraisal, and determines retention of hearing officers.
• Assigns, monitors, and evaluates the work generated by BOE hearing officers. Evaluates hearing officers’ application of relevant legal standards, evidentiary weight, and proper appraisal technique.
• Determines and drafts administrative rules, internal policies and procedures, and evaluates/monitors office practices for consistency/compliance with legislation, administrative rules, legal case precedent, and State Tax Commission Standards of Practice.
• Interfaces with management and personnel from other elected county offices on matters of planning, process, policy, and trouble-shooting.
• Represents the division as chair or member of the Property Tax Committee, Board of Equalization Planning Committee, and E-Process Committee to facilitate the coordination, discussion, and implementation of county policy.
• Acts as Senior Hearing Officer by conducting complex and extraordinary residential, commercial, and personal property hearings for the BOE and preparing recommendations in the form of findings and conclusions for all areas of oversight by the Tax Administration Office including Board of Equalization, Property Tax Committee, and for complex tax relief
• Inspects and reviews evidentiary information and data from applicants for BOE and determines admissibility of information based on rule and
• Audits and reviews claims presented to the PTC, performs detailed research, and provides written and/or oral recommendations on issues including claims of Illegal, erroneous assessments, and prior year
• Represents the County in dismissed BOE appeals before the Tax Commission.
• Coordinates with District Attorney on evaluation and resolution of complex hearing issues, litigation, and policy.
• Develops initial training workshop for temporary hearing officers and conducts regular staff meetings while the BOE is in
• Creates and implements Board of Equalization training for Assessor Office appraisers.
• Troubleshoots and resolves property tax issues for taxpayers, County Council, and other county offices.
• Represents the Tax Administrator/Division Director in his/her absence.

 KNOWLEDGE, SKILLS AND ABILITIES (KSA)

• Effective supervisory methods and techniques, including training, scheduling of work assignments, and delegation of projects with oversight
• Utah tax laws, state tax commission rules, and county ordinances governing property tax administration
• Advanced training techniques to maximize hearing officer and staff development
• Residential and commercial real property and personal property valuation practices and methodologies, including understanding of appraisals, sales contracts, closing statements, lease agreements, financial statements, and comparable market data
• The legislative process, administrative law, and legal standards applicable to property tax administration
• County tax system office functions and process flows relating to property tax and assessment cycles
• Local county government organization
• Computerized tax and data systems used for assessing, billing and collecting
• Local area real estate values and trends, real estate transaction processes, and familiarity with associated documents
• Public relations and conflict resolution techniques
• Data analysis, report writing and administrative decisions
• Microsoft Office Suite programs

Skills and Abilities to:

• Write persuasively
• Manage, schedule, and delegate large volumes of work product
• Review substantial numbers of administrative decisions
• Research various county tax system resources to provide recommendations regarding applicants’ appeals
• Develop and maintain open communication, interact, and liaison with other County tax offices and the public in a professional manner
• Communicate effectively both verbally and in writing
• Interpret and apply policies and procedures
• Interpret and apply general rules and policies to individual complex valuations and legal appeal issues
• Develop a detailed understanding of the Assessor’s assessment practices and appraisal methodologies including statistical valuation methods
• Read legal descriptions and locate parcels on plat maps
• Organize workloads and prioritize tasks to adhere to deadlines
• Effectively develop word processing documents, and create and manipulate spreadsheet and database data
• Review and interpret complex valuation and financial statements and documents, including fee appraisals, personal property inventory statements, financial pro formas, income and expense statements, and direct capitalization calculations

WORKING CONDITIONS AND PHYSICAL REQUIREMENTS

   Work duties are typically performed in a general office setting, but with potential exposure to volatile and

  abusive citizens and customers.

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