281-001 - TAX EXAMINER
|City of Allentown|
Class Title: Tax Examiner
Grade Number: 15M
Bureau: Revenue & Audit
Performs a variety of specialized duties involved in the collection of delinquent City taxes, utility user charges and miscellaneous invoices. A Tax Examiner also conducts audits to ensure all business and/or individual taxes which are payable to the City are calculated properly and paid timely.
Works under the supervision of the Bureau Manager and Operations Manager
ESSENTIAL DUTIES AND RESPONSIBILITIES
Assists public by telephone and in person explaining tax calculations, billing procedures, and preparation of City tax forms.
Mediates taxpayer complaints and resolves disputes, both verbally and in writing, concerning nature and amount due.
Selects delinquent property claims to be recorded as municipal liens; prepares figures and enter information to be recorded; notifies law office.
Investigates alleged unlicensed businesses operating within City limits; performs site visits when necessary for visual verification.
Participates in the development and implementation of internal procedures and systems to improve and support the collection of delinquent taxes. Conducts research and compiles information from various sources to be used as information for implementing proposed plans.
Works on assigned cases to collect delinquent taxes, user charges, and miscellaneous invoices.
Updates and maintains tax accounts: including adding new accounts, deactivating closed accounts, and updating account information in multiple systems. Conducts related research.
Reviews bankruptcy filings and determines amounts to be included in bankruptcy, and prepares detailed list for proof of claim if one is to be filed.
Notifies taxpayers of delinquency and time in which payment is due; negotiates arrangements for payment of tax which may include a deferred payment plan.
Processes payments received by mail or at the counter. Maintains records necessary to track progress of collection efforts.
Initiates proceedings to resolve unpaid or contested bills through the District Court process. Issues notices of violation, prepares and files formal complaints/citations (civil & criminal), attends court proceedings and presents arguments and claims against the party, serves as public prosecutor in the District Court in cases requiring action. Monitors open judgements to be enforced, files District Court judgements with the court of common pleas, prepares and files necessary writs of execution to initiate a sheriff sale on personal property.
Conducts audits of individuals and businesses to ensure compliance with City tax laws and reporting requirements. Investigates, collects, and analyzes data, and performs detailed analysis of complex tax documents.
Schedules and conducts tours of facilities claiming to be manufacturers, and seeking tax exemption. Prepares detailed report and analysis and submits recommendations to supervisor for approval.
Refers questionable or precedent setting situations to supervisor.
Performs related work as may be required.
Provide quality and effective customer service with courtesy and understanding to our customers, citizens, and internal departments.
Maintain working knowledge of applicable tax laws and legal precedents.
Education and Experience:
A. Associate degree in accounting, including or supplemented by courses in auditing and;
B. Three years of related auditing experience; or
C. Equivalent combination of related education and experience.
Necessary Knowledge, Skills and Abilities:
A. Ability to utilize sound judgement in congruence with established law and bureau policy.
B. Knowledge of the criteria used to determine the amount of City taxes and user charges that are due.
C. Knowledge of the related collection and prosecution procedures for delinquent cases.
D. Knowledge of basic computer skills including intermediate proficiency in Microsoft Excel.
E. Possession of a valid PA driver's license of the applicable class.
F. Ability to communicate effectively; including the ability to explain complex situations clearly and concisely, both orally and in writing.
G. Ability to understand and follow complex oral or written instructions.
H. Ability to process and review billings, make arithmetic computations and tabulations with speed and accuracy.
I. Ability to deal courteously and tactfully with the public and establish and maintain effective working relationship with other City employees, government officials, professional and nonprofessional groups, other agencies and jurisdictions, and the general public.
J. Ability to maintain an appropriate professional demeanor in confrontational situations.
K. Ability to organize and manage time and the ability to work independently to meet bureau objectives.
L. Ability to maintain confidentiality in all work-related situations.
TOOLS AND EQUIPMENT USED
Requires intensive daily use of personal computer and mainframe computer, calculator, fax machine, telephone as well as other office equipment as needed.
The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
While performing the duties of this job, the employee is constantly required to sit, stand, and talk or hear. The employee is required to walk; use hands to finger, handle, or feel objects, tools, or controls; and reach with hands and arms. The employee is occasionally required to climb, stoop or kneel and maneuver stairs.
The employee must occasionally lift and/or move up to 10 pounds. Specific vision abilities required by this job include close vision (typically associated with the use of computers, reading letters, reviewing files, and reading reports), distance vision, color vision, peripheral vision, depth perception and the ability to adjust focus.
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
The noise level in the work environment is usually quiet, typical of an office environment.
Formal application, rating of education and experience; oral interview and reference check; job related tests may be required.
The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position.
The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.
Revised 11/3/2015 BH/TD