HomeMy WebLinkAbout1.495 TAX CLERK 20250301PART I DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 1.495
Class Specifications for the Class:
TAX CLERK
SR-12, BU-03
Duties Summary:
Performs specialized clerical work tasks involving real property appraisals,
assessments and/or tax collection; furnishes information to the public relative to real
property taxes or other related tax matters; and performs other related duties as required.
Distinguishing Characteristics:
This class is distinguished by its responsibility to perform specialized clerical work in
the area of real property tax appraisals, assessments, tax collection, and other related tax
matters.
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).
• Examines and checks tax exemptions, calculations, extensions, assessments, and
payments;
• Assists in the preparation and distribution of current, interim, and delinquent tax bills
and notices of assessment as required;
• Assists taxpayers in filing exemptions, dedications, and tax appeals;
• Contacts delinquent taxpayers to file or make payment on their taxes;
• Prepares correspondence regarding tax information;
• Maintains files relating to delinquent accounts;
• Processes current and delinquent payments;
• Processes requests for refunds and/or adjustments;
• Makes over the-the-counter collections;
• Updates and posts payments and adjustments to records and files;
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• Performs tax record searches as required;
• Searches assessors' field books and tax ledger records to certify that a parcel of land
is correct as to description, key, land and improvement values, exemptions allowed,
taxes assessed and free from tax encumbrances;
• Prepares scaled drawings of floor perimeters from structural plans or from field
sketches;
• Computes and records floor area from building plans and/or field sketches;
• Determines assessed values of structures using designated cost factors, cost
indexes and depreciation rates;
• Reviews real property transfer documents, compares selling prices with assessed
valuation and determines square footage, acreage, or unit values;
• Computes assessed value of land based on revised benchmark valuations;
• Maintains records of all properties affected by condemnation;
• Records information regarding ownership, addresses, sales, leases, agreements of
sale, permits, etc., from public records;
• Posts land use district boundary changes, zoning changes, zoning permits, use
permits, subdivisions, etc. to field books, zoning maps and valuation maps; and
• Performs other related duties as required.
Knowledge of:
Real property tax laws, ordinances, rules, and regulations as they relate to the County
of Kauai or other relevant Hawaii tax laws, rules, procedures, and forms regarding tax rates,
exemptions, deductions, extensions, credits, assessment, delinquent taxes, etc.; appraisal
terminology; blueprint reading; real property assessment procedures; office practices and
procedures.
Ability to:
Make arithmetical computations; keep records; operate standard office machines
and equipment; understand, interpret, and explain office procedures, policies, rules, and
regulations; deal tactfully and effectively with the public; work harmoniously with others.
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This is an amendment to the specification for the class, TAX CLERK, which was
approved on March 16, 1981, amended on April 9, 2020, amended on July 1, 2021, and on
December 29, 2021, and is to be substituted for that specification effective March 1, 2025.
Approved: March 6, 2025
(date) ANNETTE L. ANDERSON
Director of Human Resources
PART II DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 1.495
Minimum Qualification Specifications
for the Class:
TAX CLERK
SR-12, BU-03
Training & Experience:
A combination of education and experience substantially equivalent to graduation
from high school; and
• one (1) year of clerical experience; and
• one and one half (1 ½) years of specialized work experience.
Qualifying Clerical Experience:
Work experience which involved the performance of a variety of clerical tasks and
demonstrated knowledge of office practices and procedures, and the ability to carry out
procedures in clerical work systems, and operate various kinds of office equipment including
computers, Microsoft Office, and other technologies.
Specialized Work Experience
Work experience which involved one or a combination of the following: the
application of tax laws, regulations, and procedures in collecting current or delinquent taxes,
preparing tax returns, or determining tax liability; or the interpretation and application of real
property tax laws, rules, regulations, and procedures in the recording of real property data.
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 for 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.
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The following may be substituted for experience:
A. Successful completion of semester credits leading towards a degree or diploma from
an accredited community college, business or technical school, college, or university
may be substituted for up to four (4) years of the clerical work experience
requirement (15 semester credits = 6 months).
B. An Associate’s degree from an accredited college or university may be substituted for
up to two (2) years of the clerical work experience requirement.
C. A Bachelor’s degree in any field from an accredited college or university may be
substituted for up to four (4) years of the clerical work experience requirement.
D. A Master’s or PhD degree in any field from an accredited college or university may be
substituted for one (1) year of the clerical work experience requirement.
E. Successful completion of semester credits leading towards a degree or diploma in
real estate, business, or public administration, economics, or a related field from an
accredited community college, trades school, may be substituted for up to four (4)
years of the specialized work experience requirement (15 semester credits = 6
months).
F. An Associate’s degree in real estate, business, or public administration, economics,
or related field from an accredited community college, business, or technical school,
may be substituted for two (2) years of the specialized work experience requirement.
G. A Bachelor’s degree in real estate, business, or public administration, economics, or
a related field from an accredited college or university may be substituted for up four
(4) years of the specialized work experience requirement.
H. A Master’s or PhD degree in real estate, business, or public administration,
economics, 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.
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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.
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 CLERK, which was
approved on March 16, 1981, amended on April 9, 2020, amended on July 1, 2021, and on
December 29, 2021, and is to be substituted for that specification effective March 1, 2025.
Approved: March 6, 2025
(date) ANNETTE L. ANDERSON
Director of Human Resources