Tax Technician, Board of Equalization Series

California State Personnel Board Specification

Series established September 7, 1993

Scope

This series specification describes five Tax Technician classifications used in district and headquarters offices throughout the Board of Equalization. These classes perform a variety of paraprofessional, technical, and statistical work in support of the program functions of the Board of Equalization.

Definition of Series

Positions allocated to this series are responsible for providing technical support for the Board's professional staff by being regularly required to apply laws, rules, and policies relating to Board of Equalization's programs. Incumbents will be required to learn, perform, and/or supervise work involving registration, maintenance, close-out, and security requirements of tax accounts and property statements; process escrow clearances and issue releases; provide advisory services to taxpayers and other governmental agencies; perform taxpayer interviewer duties; review and approve or deny routine claims for refund; adjust and verify statistical information and prepare reports; maintain and update maps; do set-up work for appraisers; estimate values of aircraft and vehicles; perform cashier duties; provide initial taxpayer contact on billings, delinquencies, and revocations of tax accounts; establish, clear, and control delinquencies of tax accounts; recommend liens or refunds and apply or refund unapplied credits, security, or citations; prepare complex adjustments to the accounts receivable system; review schedule type returns and allocate State, county, and local taxes; review, evaluate, and process security; and adjust billings and accounts receivable on petitioned cases.

Factors Affecting Position Allocation

Variety, complexity, and difficulty of work; supervision received; type and frequency of contacts with other units, sections, agencies, and the public; the degree of independence and judgment required in making determinations and the consequences of erroneous determinations serve as the major differentiating factors between classes. Additional considerations which enter into determination of borderline allocations include such things as the experience and knowledge necessary to perform the work.

Definition of Levels

Tax Technician I, Board of Equalization

This is the entry and first journey level of the series. Under close supervision, incumbents learn and perform the less difficult and complex technical work such as: registration, maintenance, close-out, and security requirements of tax accounts and property statements by remote entry; process escrow releases; and provide routine advisory services to taxpayers and other governmental agencies by phone or in writing. Positions allocated to this level may also learn and perform duties in the more varied and complex program areas.

Tax Technician II, Board of Equalization

This is the full journey level of the series. Positions allocated to this level are distinguished from positions at the first journey level in that incumbents perform the full range of duties under general supervision, exercise a higher degree of judgment and initiative than expected at the lower level and are responsible for the more complex technical duties. Incumbents may: perform the full range of taxpayer interviewer duties or tax return review and verification duties; review and approve or deny routine claims for refunds; perform registration, account maintenance and close-out duties for the special and property tax programs; process escrow clearances and issue release; adjust and verify statistical information and prepare reports; maintain and update maps; do set-up work for appraisers; estimate values of aircraft and vehicles; perform cashier duties; and provide advisory services to the public.

Tax Technician III, Board of Equalization

This is the advanced journey level of the series. Under general direction and with very little day-to-day supervision, incumbents serve as the expert staff resource responsible for the most difficult and complex technical duties. Incumbents may: provide the initial taxpayer contact on selected billings, delinquencies, and revocations of tax accounts and the less difficult collection cases; serve in a lead capacity over lower level Tax Technicians performing taxpayer interviewer duties; establish, clear, and control delinquencies of tax accounts; recommend liens or refunds and apply or refund unapplied credits, security, or citations; prepare complex adjustments to the accounts receivable system; review schedule type returns for transfers and questionable funding and allocate funds to State, county, local, and transit district; review, evaluate, and process security; adjust billings and accounts receivable on petitioned cases; establish and maintain control on the proper filing of property statements; and recommend the granting of extensions of time or impose penalties.

Supervising Tax Technician II, Board of Equalization

This is the first supervisory level in the class series. Incumbents either plan, organize, and direct the work: (1) of a small group (3-11) comprised primarily of Tax Technicians II and may personally perform the most difficult work; or (2) as a full supervisor may supervise a small group (3-11) comprised of Tax Technicians I and II performing a variety of program functions; or (3)�as a full supervisor, may supervise a medium size group (9-14) comprised primarily of Tax Technicians I and II; and select and train employees.

Supervising Tax Technician III, Board of Equalization

This is the second supervisory level in the class series. Incumbents either plan, organize and direct the work: (1) through subordinate supervisors, a large group (12-20) comprised of primarily Tax Technicians I and II or (2)�of a small group (3-11) of primarily Tax Technicians III; and select and train employees.

Minimum Qualifications

Tax Technician I, Board of Equalization

Either I

In the California state service, either: (a) six months of experience performing the duties at a level of responsibility not less than that of an Office Assistant; or (b) one year of experience performing the duties of an Assistant Clerk.

Or II

Education: Either equivalent to completion of the 12th grade; or completion of a business school curriculum; or completion of a clerical work experience training program such as those offered through the Welfare Reform Act. (One year of clerical work experience may be substituted for the required education.)

Tax Technician II, Board of Equalization

Either I

In the California state service, either: (a) six months of experience performing the duties of a Tax Technician I, Board of Equalization, Range B; or (b) one year of experience performing the duties at a level of responsibility not less than that of Tax Technician, Board of Equalization, Range A, which provides a familiarity with the various programs administered by the Board of Equalization.

Or II

Two years of experience in a governmental or private agency performing duties which provide a basic familiarity with the regulations and policies governing the various tax programs administered by the Board of Equalization. (Experience in California state service applied toward this requirement must include at least one year in a class with a level of responsibility not less than that of Tax Technician I, Board of Equalization, Range A, which provides a familiarity with the various tax programs administered by the Board of Equalization.)

Tax Technician III, Board of Equalization

Either I

In the California state service, either: (a) one year of experience performing the duties of a Tax Technician II, Board of Equalization; or (b) 18 months performing the duties of a Tax Technician I, Board of Equalization, Range B.

Or II

Three years of experience in a governmental or private agency performing duties which provide knowledge of the laws, rules, and regulations pertaining to the tax programs administered by the Board of Equalization. (Experience in the California state service applied toward this requirement must include one year in a class with a level of responsibility not less than Tax Technician II, Board of Equalization.)

Supervising Tax Technician II, Board of Equalization

Either I

In the California state service, either: (a) one year of experience performing the duties of a Tax Technician II, Board of Equalization; or (b) 18�months of experience performing the duties of a Tax Technician I, Board of Equalization, Range B.

Or II

Three years of experience in a governmental or private agency performing duties which provide knowledge of the laws, rules, and regulations pertaining to the various tax programs administered by the Board of Equalization. (Experience in the California state service applied toward this requirement must include one year in a class with a level of responsibility not less than a Supervising Tax Technician�II, Board of Equalization.)

Supervising Tax Technician III, Board of Equalization

Either I

In the California state service, either: (a) one year of experience performing the duties of a Supervising Tax Technician II, Board of Equalization, or a Tax Technician III, Board of Equalization; or (b)�two years of experience performing the duties of a Tax Technician II, Board of Equalization.

Or II

Four years of experience in a governmental or private agency performing duties which provide knowledge of the laws, rules, and regulations pertaining to the various tax programs administered by the Board of Equalization. (Experience in the California state service applied toward this requirement must include one year in a class with a level of responsibility not less than Supervising Tax Technician II, Board of Equalization.)

Knowledge and Abilities

All Levels:

Knowledge of: Modern office methods and procedures; business terminology as it relates to the tax programs administered by the Board of Equalization; rules, regulations, general organization, and procedures of the Board of Equalization; grammar, spelling, punctuation, and modern English usage; and arithmetic.

Ability to: Communicate at a level required for successful job performance; perform mathematical computations; apply laws, rules, and regulations; interpret and use reference material; follow instructions; use tact and good judgment in dealing with fellow employees, the public, and other governmental entities; interpret written and numerical data; learn to utilize personal computer systems and software applications in the performance of technical work; communicate effectively over the telephone and in person; accept increasing responsibility; and be flexible and adapt to changes in procedures and/or workload.

Tax Technician II, Board of Equalization

Knowledge of: All of the above, and a working knowledge of the laws, rules, regulations, policies, and procedures administered by the Board of Equalization.

Ability to: Perform all of the above, and apply and interpret well-defined sections of the laws, rules, and regulations governing the various tax programs administered by the Board of Equalization; recognize questions and/or situations outside of the employee's area of responsibility or knowledge and refer them to the appropriate person(s); independently research problems and take or recommend action; function effectively under pressure; and work independently.

Tax Technician III, Board of Equalization

Knowledge of: All of the above, and in-depth knowledge of the laws, rules, regulations, policies, and procedures administered by the Board of Equalization.

Ability to: Perform all of the above and apply well-defined sections of the laws, rules, regulations, policies, and procedures administered by the Board of Equalization; accept increasing responsibility; be flexible and adapt to changes in procedures and/or workload; function effectively under pressure; recognize questions and situations outside area of responsibility and refer them to the appropriate persons; serve in a lead capacity in advising and training less experienced and knowledgeable staff; work independently with minimal direction; and accept increasing responsibility for difficult and complex work and for accuracy and thoroughness in completed work.

Supervising Tax Technician II, Board of Equalization

Supervising Tax Technician III, Board of Equalization

Knowledge of: All of the above; principles of effective supervision; supervisory responsibilities under the State Employer/Employee Relations Act; the Board of Equalization's Affirmative Action Program objectives; a supervisor's role in the Affirmative Action Program and the processes available to meet affirmative action objectives.

Ability to: Perform all of the above and plan, organize, direct, and evaluate the work of subordinate staff; assess the training needs of subordinates; develop staff; establish and maintain cooperative working relationships with those contacted during the course of the work; communicate effectively; effectively participate as a member of the management team; understand and fulfill supervisory responsibilities under the State Employer/Employee Relations Act; and effectively contribute to the Board's affirmative action objectives.

Class History