Website County of Sacramento
Auditor-Appraiser (Level II) is the journey-level in the series and is responsible for the auditing, physical appraisal and valuation of commercial and industrial personal property for tax assessment purposes. The Auditor-Appraiser (Level II) participates as a member of a team in audit-appraisal of major corporal entities. The Auditor-Appraiser (Level II) does not regularly perform lead work but may be assigned to demonstrate audit-appraisal techniques to less experienced auditor-appraisers and to assist them with specific elements of the work. The Auditor-Appraiser (Level II) may perform valuation work in the appraisal of specialized forms of personal property such as boats or general aviation aircraft.
Auditor-Appraiser (Level I) is the entry and training level in the Auditor-Appraiser series. Incumbents must have detailed knowledge of professional auditing and accounting principles and techniques prior to appointment. They receive training in provisions of Revenue and Taxation Code and other laws and regulations governing the valuation of personal property for tax assessment purposes. The Auditor-Appraiser (Level I) performs audit-appraisal work and responds to questions and complaints from the public, working initially under close supervision and assuming more independent responsibility toward the end of the training period. After incumbents acquire skill, are capable of functioning at the journey level, and have met the minimum qualifications and Special Requirements for Auditor-Appraiser (Level II), they are eligible for appointment to that level.
NOTE: The level at which initial appointments are made, and advancement from the lower to the higher level of this class (Level I to Level II), is at the discretion of the appointing authority providing the minimum qualifications and special requirements are met.
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