CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
2B28
TAX ASSESSOR
Specialties
( General )
(Bilingual )
GENERAL DEFINITION
This is tax assessment work determining liability for business, earnings, and school income taxes payable to municipal government and/or the school district. Employees in this class review a variety of financial documents, including previous and present year state and federal tax returns, and other taxpayer information to verify residency and assess tax liabilities. Contact with taxpayers and/or their accounting or legal representatives to discuss findings and resolve questions relating to the determination of tax liabilities is a significant aspect of the work. Work is performed under the supervision of a technical superior.
ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)
- The employee must analyze federal and tax returns to assess business, earnings, and school income tax liabilities, and prepare written reports to substantiate assessments.
- The employee must perform such work in the Revenue Department Compliance Division.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
General Specialty
- Sends correspondence to taxpayers requesting previous and present year federal and state tax returns, business records and other related documents; refers cases to field investigators to gather pertinent facts needed to assess liabilities due, or when sufficient information cannot be obtained through correspondence; reviews and utilizes information received to assist in the preparation of the assessment; initiates subpoenas duces tecum to taxpayers who fail to respond.
- Completes delinquent city tax returns; utilizes previous and present year state and federal tax returns, real estate records, telephone directories, voter registration records, banking and insurance information, and other related documents to verify taxpayer residency; determines, using prescribed formulas, previous and present year liability for business, earnings, and school income taxes payable to municipal government; utilizes the applicable tax rate and applies the appropriate regulations for the year being assessed; computes amount of tax, interest and penalties due; makes payment adjustments when deemed necessary.
- Confers with taxpayers and/or their accounting or legal representatives to discuss findings and resolve questions relating to determination of tax liabilities; explains interpretations of tax ordinances as well as applications of regulations and policies.
- Reviews, researches and resolves appeals of tax assessments; confers with representatives of the Law Department in an attempt to resolve cases where tax assessments are disputed; explains the basis for billings, computation of charges, interest and penalties; delivers testimony at the public hearings of the Tax Review Board, Municipal Court, and the Court of Common Pleas regarding tax assessments, the methods used in deriving the assessment, and/or the determination of taxpayer domicile; provides depositions and sworn affidavits.
- Prepares written assessment reports, detailed work papers and related data necessary to support findings; details and justifies procedures for assessing liabilities due; receives instruction in the content, interpretation and application of business, earnings, and school income tax ordinances, and in the procedures of explaining such ordinances to taxpayers and/or their representatives.
- Performs related work as required.
Bilingual Specialty
- Performs the duties above with members of a designated non-English language speaking community.
REQUIRED KNOWLEDGE, SKILLS AND ABILITIES
KNOWLEDGE OF:
- the format and use of federal and state income tax returns and related business documents
- tax ordinances and their application in determining tax liability
- the sources and interpretation of information used to determine previous year tax rates and applicable ordinances
- business, earnings, and school income tax revenue exempt from taxation
- business English, spelling, and arithmetic
- clerical procedures necessary to prepare tax assessment cases for court
- investigative practices as they apply in the determination of assessments
SKILL IN:
- eliciting and providing clear and concise information
- making arithmetic calculations based on financial data
ABILITY TO:
- learn to use a computer to elicit data from a taxpayer's account.
- learn municipal tax laws and ordinances and their application in determining tax liability.
- analyze tax documents for purposes of tax assessment.
- learn provisions and interpretations of a variety of ordinances and regulations as they apply to job assignments.
- express ideas effectively, both orally and in writing.
- establish and maintain effective working relationships with taxpayers and/or their representatives, associates and the general public.
MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement represents the minimum training and experience standards which will be used to admit or reject applicants for tests. Applications submitted by candidates for this class will be reviewed based on training and experience requirements as approved on 09/02.)
EDUCATIONBoth Specialties
- Education equivalent to completion of the twelfth school grade.
AND
EXPERIENCEBoth Specialties
- Three years of specialized clerical experience in the Revenue Department, contacting and interviewing taxpayers and/or their representatives to effect the collection of accounts receivable for the City and School District.
Bilingual Specialty
- Sufficient training and/or experience to be able to understand, speak fluently and clearly in English, and a designated non-English language.
PHYSICAL AND MEDICAL REQUIREMENTS
- Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.
PAY RANGE: 13
Class Established:
CSC: 5/92, Ad Board: 6/92
Spec. Revision:
CSC: 12/92, Ad Board: 1/93
Latest Spec. Revision:
CSC: 04/02, Ad Board: 09/02
TV/lds/sb
END OF JOB CLASS SPECIFICATION - 2B28