07/01/91 B

This is the first supervisory level class in the Property Appraisal series responsible for the direction of the Commonwealth's real and personal property tax assessment program, with the exception of assessments of operating property used by rail systems and pipeline companies. This single-position class provides consultative property appraisal services to local governments and supervises and conducts appraisals of the value of real and personal property for purposes of tax assessments by localities. Assessed valuations and usage are certified to affected localities so that each locality may apply and assess its local tax rate. This class is distinguished from the Property Appraisal Consultant by its requirement to select appraisal projects, supervise the activities of professional appraisers performing consultative assessment services for localities, conduct the most complex general appraisals, develop methods for conducting unusual assessments, and defend assessments against challenges by taxpayers. It is distinguished from the Railroad and Pipeline Appraisal Supervisor class by the latters responsibility for overseeing the department's centralized railroad and pipeline operating property appraisal function.

Complexity of Work: Performs work of considerable difficulty in conducting the most difficult appraisals of real and personal property, and developing methods for conducting unusual appraisals. Interprets laws and regulations to determine the classification of real and personal property and the basis for its assessment. Plans, organizes, and coordinates large-scale appraisal studies. Distinguishes non-operating real and personal property of railroads and certifies usage of property to localities for local tax assessment. Instructs others in appraisal principles and procedures by teaching classes and writing manuals. Coordinates the performance of the Sales/Assessment Ratio Study, instructs the field staff, and adjusts data for errors due to non-market factors.

Supervision Given: Provides direction to Property Appraisal Consultants who plan and conduct property appraisals for local governments.

Supervision Received: Receives general direction from a State Tax Assistant Division Director (Property Tax) or other agency administrator.

Scope: Provides technical assistance and instruction to localities in appraising specific items of real and personal property or in organizing and conducting general reassessments.

Impact of Actions: Work affects the assessment of local revenues, court judgments involving the Commonwealth and local governments, the distribution of state funds, and the taxes on public service corporations. The decisions made by the incumbent can cause substantial costs to taxpayers or local governments.

Persona1 Contacts: Frequent external contact with local government assessors, commissioners of revenue, corporate tax officials, and the general public in order to render opinions on property tax matters and acquire and give information regarding property tax or valuation techniques.

Knowledge: Considerable knowledge of the various principles and practices of appraising real and personal property; and laws related to the valuation, classification, and taxation of property. Working knowledge of management and supervisory principles and administrative practices concerning property records and taxes.

Skills: None identified for this class.

Abilities: Demonstrated ability to plan and execute appraisal projects; to give oral and written instructions; to advise and cooperate with others who perform appraisals and property research; to research records, establish usage, and classify real property; and to maintain cordial relationships in stressful situations.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Completion of college level courses in accounting, economics, statistics, real estate appraisal or law, construction; or a real estate appraisal training program.

Level and Type of Experience: Progressively responsible experience as an appraiser of a variety of real and personal property, to include assessment of property taxes. Supervisory experience as project manager or lead worker.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class was established in February 1990, as a result of a reassignment of duties and reorganization in the Property Tax Division of the Department of Taxation. This class replaces the former Real Estate Appraiser Supervisor class established September 1, 1977.