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HomeMy WebLinkAbout1.505 TAX COLLECTIONS SUPERVISOR 20220223PART I DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 1.505 Class Specifications for the Class: TAX COLLECTIONS SUPERVISOR SR-20, BU-04 Duties Summary: Supervises the billing, collection, receipt, account recordkeeping and deposit of current and delinquent taxes; and performs other related duties as required. Distinguishing Characteristics: This class is distinguished by its responsibility for supervising tax collection operations and activities involving the billing, receipt, collection, recording, reporting and deposit of such taxes for the County of Kauai. 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). Supervises and coordinates the billing, receipt, collection, account recordkeeping and deposit of current and delinquent taxes; Plans, assigns, reviews, and evaluates the work of subordinates engaged in cashiering, collection of delinquent taxes, maintenance of delinquent tax account files, and other auxiliary functions associated with real property tax collection; Plans work schedules and assists in developing and formulating collection policies and procedures; Coordinates cashiering, collection, and recordkeeping activities with accounting unit to ensure proper reporting and safeguarding of cash collected; Monitors and prepares statements and reports of collections, accounts receivable, uncollectible accounts and delinquencies; Receives requests for waiver of penalties and interest in accordance with regulations and makes recommendation; Encumbers tax payments under appeal and processes adjustments granted; Processes tax refund; PART I TAX COLLECTIONS SUPERVISOR 2 1.505 Controls data transmission to computer center; Contacts taxpayers regarding returned checks; Supervises preparation of tax clearances; Conducts analysis of financial statements, tax records and returns to determine taxpayer's financial ability to pay taxes; Recommends and assists in the design and supervises the implementation of collection and enforcement systems, procedures, and forms; Submits recommendations and assists in the negotiations and preparation of contracts; Advises subordinates in handling difficult and controversial cases such as development of partial or compromise payment agreements or cases resulting in attachment of liens; Attends creditors' hearings and meetings in bankruptcies and dissolutions; Handles foreclosure sales; Provides technical guidance and assistance to subordinates regarding interviewing and investigative methods and techniques, office and field collection methods, routines, and procedures; Keeps abreast of and interprets applicable tax laws, rules, and regulations so as to be able to disseminate proper information to subordinates and the general public; Maintains operational statistics and prepares reports on collection and related activities; Maintains accounting records required in the control of fiscal operations; Collects, compiles, and evaluates fiscal data, takes trial balances, and reconciles balances with control ledger; Prepares, justifies, and maintains division budgetary records; Reviews and participates in revision of procedures; and Performs other related duties as required. PART I TAX COLLECTIONS SUPERVISOR 3 1.505 Knowledge of: Principles and practices of supervision; laws, rules, and regulations on the collections of taxes; methods and procedures of receiving, recording, collecting, safeguarding, and depositing of cash; interviewing and investigative methods and techniques; principles and practices of public relations, bookkeeping and recordkeeping methods and procedures; office practices and procedures; report writing. Ability to: Plan, organize, supervise, and review the work of subordinates in the billing, collection, receipt, safeguarding, recordkeeping and depositing of cash, interpret and explain pertinent aspects of real property tax law, rules, and regulations; review financial statements and records; evaluate and determine values of assets being liquidated; formulate sound recommendations based on available information; deal tactfully and effectively with the public; prepare reports. This is an amendment to the specification for the class TAX COLLECTIONS SUPERVISOR, which was approved on July 20, 1984, amended on July 1, 2021 and December 29, 2021, and is to be substituted for that specification. Approved:February 23, 2022 (date) ANNETTE L. ANDERSON Director of Human Resources PART II Training & Experience: DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI Minimum Qualification Specifications for the Class: TAX COLLECTIONS SUPERVISOR SR-20, BU-04 1.505 A combination of education and experience substantially equivalent to graduation from high school; and •five and one half (5 ½) years of specialized work experience. Qualifying Specialized Work Experience: Work experience in tax collection which shall have involved the application and interpretation of real property or other tax laws, rules, regulations and procedures in determining tax liability and the collection and accounting of monies in connection therewith. Substitutions Allowed: The following may be substituted for education: A.Four (4) years of full-time general work experience may be substituted for a high school diploma. B.Successful completion of semester credits leading towards a degree or diploma from an accredited community college, college or university, trades school, etc., may be substituted up to four (4) years of the education requirement (15 semester credits = 6 months). C.An Associate's, Bachelor's, Master's or PhD degree from an accredited community college, college or university, trades school, etc., may be substituted for the education requirement. The following may be substituted for experience: A.Successful completion of semester credits leading towards a degree or diploma in accounting or a related field from an accredited community college, trades school, may be substituted up to two (2) years of the specialized work experience requirement (15 semester credits = 6 months).