This is administrative work directing the City's personal property assessment program in the Board of Revision of Taxes. The employee in this class directs, through subordinate evaluation supervisors, the assessment functions of personal property for taxation purposes. Work includes responsibility for organizational planning, interpretation of pertinent tax laws, and the implementation of related tax policies. Work also includes instituting procedures to enhance and maintain a catalog of taxable personal property holdings, and conferring with officials from other counties within the Commonwealth on personal property tax issues. Reviewing complicated tax appeals and refunds, and serving as the official spokesperson for the City on personal property tax policy are significant aspects of the work. Work is performed under the general direction of the Executive Director of the Board of Revision of Taxes.

ALLOCATING FACTORS: (The following conditions must be met for a position to be approved for this class.)

1. The position must be responsible for directing the City's Personal Property Program for the Board of Revision of Taxes.
2. The position must supervise the Personal Property Division through subordinate Personal Property Evaluation Supervisors.
3. Only one position will be allocated to this class.

• Directs, through subordinate supervisors, a staff of technical and clerical personnel engaged in assessing personal property for taxation; develops and monitors the implementation of policies and procedures; establishes standards for quality and quantity of work performed; estimates budget requirements; interviews and selects personnel; reports on divisional progress; estimates divisional revenue.
• Researches and develops means to broaden the tax base by the taxation of personal property; reviews taxation policies of other states regarding personal property; analyzes these policies for feasibility and possible adoption; studies proposals of non-governmental organizations for increasing tax base; analyzes proposals for practicality and cost-effectiveness; recommends changes in law and procedures to increase revenue; submits written recommendations to director regarding possible changes in tax policy based on research determines taxability of federal, state, and municipal bonds and other issues of obligation.
• Provides guidance to subordinate evaluators in resolving technical assessment questions; interprets new tax legislation for impact on organizational policy; advises evaluators on taxability of mutual funds and quasi-governmental bonds; researches taxability of personal property; reads current publications to keep abreast of new brokerage practices and changes in money flow to stocks, bonds, mortgages, bank deposits, and other investments; discusses tax policy and taxability issues with banking officials, lawyers, accountants, and other representatives of taxpayers; issues opinions and releases rulings to other governmental jurisdictions.
• Conducts training sessions on taxation laws, trusts and estates, stock market terminology and practices, and assessing obligations; reviews literature from publishing companies for possible purchase of tax reference sources; attends conferences and seminars of assessing organizations; provides information to the news media on topical tax issues; transmits case findings to financial publications to advise investment community.
• Performs related work as required.

KNOWLEDGE OF:

• the Personal Property tax Act, related legislation, and relevant case law.
• the techniques of personal property tax appraisal and assessment.
• the Internal Revenue tax code and Pennsylvania Income Tax laws as they relate to the taxability of intangible personal property.
• the Pennsylvania Capital Stock Tax Act, Franchise Tax Act, Group Premiums Tax Act, Branch Bank Act, Limited Partnership Act, and Corporations At as they relate to the taxability of intangible personal property.
• the reference sources used in determining the value of stocks, bonds, and mutual funds.
• current developments in the areas of securities exchanges, estates, and trusts.
• arithmetic procedures used in the valuation of intangible personal property.
• supervisory methods and techniques.

SKILL IN:

• administering the City-wide personal property tax assessment program.
• interpreting the personal property tax code and related laws.
• implementing policies and procedures designed to enhance and maintain the tax base.
• training and directing subordinates in the proper methods of reviewing and assessing intangible assets for personal property taxation.

• supervise a staff engaged in personal property assessment.
• resolve complicated personal property taxation issues and problems.
• keep abreast of current developments in the area of personal property taxation.
• interpret and implement new laws and rulings with regard to personal property taxation.
• detect and rectify errors in assessments.
• establish and maintain effective working relationships with associates, subordinates, government officials, taxpayers and their representatives, and the media.
• communicate effectively, both orally and in writing.

EDUCATION

• Completion of a Bachelor's Degree program at an accredited college or university.

• Five years of experience assessing personal property for taxation purposes.

• Two years of experience at the supervisory level assessing personal property for taxation purposes.

Any equivalent combination of education and experience determined to be acceptable by the Personnel Department that has included the specific experience described above.

NOTE:

Designation as a Certified Pennsylvania Evaluator (CPE) can be substituted for two years of the required education.

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: EP25
Class Established:
  CSC - 6/1994 ; Ad Board - 8/1994

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