Tax Assessor

Under the supervision of the Tax Equalization Director, the Tax Assessor will collect and analyze data for the appraisal of residential, commercial, and agricultural property within the County.  This position will conduct field investigations and studies to calculate, determine and support accurate, fair, and equitable property values in compliance with statutory requirements and deadlines.

Principle Duties and Responsibilities

• Provide support to/for the Tax Director in the administration of the responsibilities of the Department according to the North Dakota Century Code. 
• Research, analysis, and processing of information from various databases; preparation of reports for government, elected officials, and public entities; compilation information for department files for use by other departments; collaboration and development of operational activities;
• Assist in the development of forms, manual revisions, and data collection procedures; assist in preparations needed to conduct the required Boards of Equalization and any appeals; implementation of new legislation;
• Value and classify real property in an accurate, ethical, equitable, and defensible manner as prescribed by State law.
• Perform appraisals to determine the market value of commercial and residential properties using professional appraisal techniques, appraisal software, and GIS programs.
• Take measurements of building structures and improvements to determine square footage; inspect interiors of structures and noting all relevant information; compile lists of construction features, conditions, and depreciation of buildings for each property; Sketch and photograph each property to support appraisal decisions; collect and process information pertaining to income, costs, rents, and sales of property;
• Conduct surveys of construction costs, price trends, and land values and use to review appraisal manuals and cost tables and make indicated adjustments.
• Track and maintain records on all sales, deed transfers, and building permits on systems that can be used by county employees, appraisers, and the general public;
• Compile sales data information of property through deed transfers; perform market analysis reports; conduct sales ratio studies to validate assessed values;
• Track building permits and appraise new construction projects during the phases of construction. Insure adjustments to value meet assessment reporting deadlines;
• Read and interpret topographical cadastral maps to retrieve information for projects and reports; review exempt properties regularly to confirm exempt status;
• Develop timelines for current and future appraisal projects.

Demands and Environment

• Essential duties are performed primarily indoors (50%) and occasionally outdoors (50%)
• The work may expose the employee to dirt, dust, and inclement weather.
• The work requires site inspections of properties that require standing, walking, stooping, crouching, bending, climbing stairs, and the use of tools that require a high degree of dexterity.
• Stands or walks 90% of the time while in the field.
• While performing the duties of this job, the employee is frequently required to walk, sit and talk or hear.
• Indoor duties are typically performed on an even and dry surface, which may be carpeted or tile with occasional use of stairs.  Outdoor duties may be performed on even or uneven surfaces, which may be dry or wet.  Outdoor duties may be performed on inclines or hills and on surfaces such as natural ground, concrete, or asphalt.
• Most duties are performed alone; they may perform certain duties as a part of a select team of individuals.
• The vehicle is used occasionally in traveling from property to property.
• Use of eye, hand, and finger coordination, enabling performance of appraisal duties and the operation of relevant equipment.
• The physical workspace will be provided within the County Courthouse within the Tax Equalization Office. 
• Occasionally lifts, carries, pulls, or pushes up to 10 lbs.
• Constant use of eye, hand, and finger coordination enabling the use of automated office machinery or equipment;
• Visual capacity enables constant use of computers or other work-related equipment.
• Equipment, tools, or materials used at appraisal sites include various measuring devices, clipboards, writing instruments, blueprints, and architectural scales for sketching of property.

• This position is benefit eligible at a rate of 100% (based on an average of 40 hours per each 40-hour work week).

Education, Certification, and/or License

Requires Vocational or Technical training emphasizing accounting, finance, economics, construction management, business administration, or a related field, and three years of directly related experience in an occupation providing good knowledge of real property values and the principles, methods, and procedures required for the assessment of real property for tax purposes.

Associate Degree preferred in architectural drafting and engineering technology; work experience may substitute for education on a year-for-year basis.  Proficiency in keyboarding, personal computer, grammar, and/or spelling skills is required.

The possession of/or the ability to obtain a valid State of North Dakota Class I Assessor Certification within two years. A valid driver's license is also required.

Knowledge, Skills, and Experience

• Understand scaled drawings, charts, and diagrams reflecting shape, size, dimensions, and physical characteristics of residential and commercial structures; ability to read and interpret maps, blueprints, and legal descriptions;
• Extensive knowledge of property appraisal procedures, methods, and techniques; considerable knowledge of building design, construction, materials, cost and depreciation, and County land values, uses, and zoning;
• Working knowledge of various software programs utilized by all County departments;
• Ability to translate/apply laws and regulations to property assessment;
• Ability to analyze economic factors and their effects on property values in various map areas of the County;
• Knowledge of appraisal methodology;
• Knowledge of County and Tax Equalization laws, regulations, policies, rules, and procedures;
• Knowledge of existing assessment laws and regulations as they apply to appraisal techniques and valuations; ability to    translate/apply laws and regulations to property assessment;
• Ability to work under stress and to meet deadlines;
• Ability to communicate effectively, both verbally and in writing;
• Ability to establish and maintain effective working relationships with supervisors, property owners, professional representatives, contractors, developers, other employees, and the general public;
• Experience in both technical knowledge and judgment when various assessment techniques are applied;
• Knowledge and level of competency commonly associated with specialized training in the field of work;
• Knowledge of state laws regarding property tax and appraisal methods;
• Skill in mathematical computations;
• Skill in dealing with the public;
• Ability to communicate clearly with respect to relevant issues;

Supervision

Received:   This position will be directly supervised by the County Tax Director. 

Exercised: This position will not directly supervise.

Clarification Clause

This job description is not intended and should not be construed as a complete list of all responsibilities, duties, skills, or working conditions associated with the job. It is intended to be a reasonable outline of those principal job elements essential in making a hiring decision, a compensation decision, and for determining job performance.