HomeMy WebLinkAbout1.500 TAX COLLECTION ASSISTANT 20210701PART I DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 1.500
Class Specifications for the Class:
TAX COLLECTION ASSISTANT
SR-15, BU-03
Duties Summary:
Performs a variety of real property tax collection assignments which require field
contacts with delinquent taxpayers; and performs other related duties as required.
Distinguishing Characteristics:
This class is distinguished by its responsibility for the performance of delinquent real
property tax collection and related assignments which require conducting interviews with
delinquent taxpayers.
Examples of Duties: (The following are examples of duties and are not necessarily
descriptive of any one position in this class. The omission of specific duties statements does
not preclude management from assigning such duties if such duties are a logical
assignment for the position).
Contacts delinquent taxpayers or their representatives and conducts interviews to
review and analyze their financial records;
Locates
determines the value of assets on hand;
Determines priority on liens, equity in ownership, adjustment of tax liabilities transfer
of liabilities to rightful party and mortgage claims;
Develops mutually satisfactory part-payment agreements;
Informs delinquent taxpayers of importance of keeping tax payments current;
Determines and recommends the filing of tax liens;
Determines and recommends which assets should be attached either by serving a
warrant of distrain or by obtaining a court order, or garnishee;
Recommends transfer of cases to clerical personnel when office collection methods
can be utilized;
Recommends transfer of difficult cases such as foreclosure cases and offers in
compromise claims to appropriate individuals;
PART I
TAX COLLECTION
ASSISTANT
2 1.500
Recommends accounts be placed on uncollectible tax roll after all means of locating
delinquent taxpayers have been exhausted or no distrainable assets exist;
Assists with foreclosure actions in the taking, preparing and ricing of merchandise
inventory, equipment, furniture and fixtures for public auction sales; and
Performs other related duties as required.
Knowledge of:
Real property tax laws, rules and regulations; office practices and procedures;
interview techniques and methods; account recordkeeping methods and procedures.
Ability to:
Learn the methods and procedures in analyzing financial records to locate assets
which may be used to liquidate delinquent tax liabilities; compute tax liabilities, interests
and penalties; other pertinent information in a complete, expeditious and courteous
manner; operate adding and calculating machines; formulate sound recommendations
based on existing information.
This is an amendment to the specification for the class TAX COLLECTION ASSISTANT,
which was approved on March 16, 1981 and is to be substituted for that specification.
Approved:July 1, 2021
(date)ANNETTE L. ANDERSON
Director of Human Resources
PART II DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 1.500
Minimum Qualification Specifications
for the Class:
TAX COLLECTION ASSISTANT
SR-15, BU-03
Training & Experience:
A combination of education and experience substantially equivalent to graduation
from high school; and
•three (3) years of specialized experience.
Specialized Experience
Work experience in applying tax laws, regulations, and procedures in collecting current or delinquent taxes, in preparing tax returns, or determining tax liability.
Substitutions Allowed:
The following may be substituted for education:
A.Four (4) years of full-time general work experience may be substituted for a highschool diploma.
B.Successful completion of semester credits leading towards a degree or diploma froman accredited community college, college or university, trades school, etc., may besubstituted for up to four (4) years of the education requirement (15 semestercredits = 6 months).
C.An Associate’s, Bachelor’s, Master’s, or PhD degree from an accredited communitycollege, college or university, trades school, etc., may be substituted for theeducation requirement.
The following may be substituted for experience:
A.Successful completion of semester credits leading towards a degree or diploma inaccounting or a related field from an accredited community college, trades school,may be substituted for up to four (4) years of the specialized work experiencerequirement (15 semester credits = 6 months).
B.An Associate’s degree in accounting or related field from an accredited communitycollege, business, or technical school, may be substituted for two (2) years of thespecialized work experience requirement.
PART II
TAX COLLECTION
ASSISTANT
2 1.500
C.A Bachelor’s degree in accounting or a related field from an accredited college or
university may be substituted for up to four (4) years of the specialized work
experience requirement.
D.A Master’s or PhD degree in accounting or a related field from an accredited college
or university may be substituted for up to one (1) year of the specialized work
experience requirement.
If a degree is used to substitute for the education requirement, it may not be used
again towards the experience requirement. If work experience is used to substitute for
education, it may not be used again to meet the experience requirement. If the applicant
holds more than one degree, transcripts must be provided, and a thorough review will be
conducted by the human resources staff in order for more than one degree to be credited
towards the minimum qualification requirements. Additional degrees can be considered if
obtained independently through mutually exclusive classes from another degree being
considered. Substitutions will be used to the advantage of the applicant.
Quality of Experience:
Possession of the required number of years of experience will not in itself be
accepted as proof of qualification for a position. The applicant's overall experience must
have been of such scope and level of responsibility as to conclusively demonstrate that they
have the ability to perform the duties of the position for which they are being considered.
License Requirement:
Possession of the appropriate licenses or certificates as required of the position.
Selective Certification:
Specialized knowledge, skills and abilities may be required to perform the duties of
some positions. For such positions, Selective Certification Requirements may be established
and certification may be restricted to eligibles who possess the pertinent experience and/or
training required to perform the duties of the position.
Departments/Agencies requesting Selective Certification must show the connection
between the kind of training and/or experience on which they wish to base selective
certification and the duties of the position to be filled.
PART II
TAX COLLECTION
ASSISTANT
3 1.500
Tests:
Applicants may be required to qualify on an appropriate examination.
Health and Physical Condition Requirements:
Persons seeking appointment to positions in this class must meet the health and
physical condition standards deemed necessary and proper to perform the essential
functions of the position with or without reasonable accommodations.
Physical Effort Grouping: Light
This is an amendment to the specification for the class TAX COLLECTION ASSISTANT,
which was approved on March 16, 1981 and is to be substituted for that specification.
Approved:July 1, 2021
(date)ANNETTE L. ANDERSON
Director of Human Resources