The Pembina County Commission is seeking to fill the position of Tax Equalization Director. The Tax Director is an appointed position and is responsible for ensuring that all real property within the county receives a uniform assessment (by working with township and city assessors in the county). The Tax Director oversees appraisal and assessment work of all agricultural (including soil assessments), commercial, and residential properties and mobile homes within the county for taxation purposes.
Applicants must be able to work independently, communicate effectively with members of the public, prioritize importance of work, and meet deadlines in a timely manner; two to four years of college level schooling or equivalent experience is required. Training or experience must in the areas of public administration, business administration, economics, accounting, or property appraisal techniques and valuation principles. Full earning potential is $52,176 - $73,392/yr. Completed application and resume must be received by 4:30 pm on June 2nd; all applicant information can be submitted to Human Resources at firstname.lastname@example.org or 301 Dakota Street W #1, Cavalier ND 58220. This position is not subject to the Veteran’s Preference Laws of the State of ND.
The Tax Director is responsible for ensuring that all real property within the county receives a uniform assessment (including working with township and city assessors in the county). The Tax Director conducts and/or oversees appraisal and assessment work of all agricultural, commercial, and residential properties and mobile homes within the county for taxation purposes.
Essential Job Duties:
- Oversight of county assessors:
- Instructs all local township and city assessors in preparation and proper use of land maps and property record cards, preparation of assessment books, changes in assessment laws and regulations, determination of proper standards of value, and use of proper classifications of property.
- Directs and coordinates the work of local township and city assessors and local boards of equalization and county board of equalization.
- Provides technical advice to township, district, city, and local assessors.
- Conduct certification program for assessors each year in property valuation, laws, assessment techniques and practices.
- Sales Ratio Study:
- Gather, analyze, process and submit to the state all sales data on residential, commercial and agricultural property.
- Act as a resource from the County on real property assessments:
- Provide advice, recommendations, and statistical information to the County Commission on property tax matters.
- Abatement Cases:
- Defend property valuations in owner abatement cases to city, township, county and state boards.
- Make recommendations to County Commission.
- Gather, analyze, process and submit the data for these abatement hearings.
- Administration of Mobile Home Tax:
- Provide general administration; develop valuation tables, spot check property assessment for compliance with state statutes.
- Overall office administration:
- Responsible for direct supervision of one full-time employee (specializing in GIS).
- Draw land/property sale splits on ArcView GIS and compute new valuations.
- Supervises two special software systems used in the office: Computer Aided Mass Appraisal System (CAMA) and the ArcView GIS program.
- Respond to all inquiries of realtors, appraisers, attorneys and general public regarding property sales and values.
- Prepare office budget annually.
- Under the direction of the Commission, may provide assessment and/or certification services to townships and cities within the County.
- Conduct and supervise special study projects related to types of assessment and total assessed value of properties.
- Complete Assessment Abstracts and submit Abstracts to the ND State Tax Department.
- Analyze and prepare valuation information submitted by each taxing district for County Board of Equalization and State Board of Equalization.
- Attend State Board of Equalization in Bismarck, each August.
- Represent Pembina County at state level.
- Administer all tax exemptions and homestead credits, and enter pertinent data into computer for proper taxation.
- Process Burlington Northern leases, omitted property reports, added/removed property reports and other tasks as needed.
- Tax Director is held accountable for the accuracy of all valuations and appraisals. Any errors may result in loss of property tax revenue, damage to citizen or public relations, or potential litigation.
- Must have and maintain knowledge and understanding of assessment laws and any new legislative changes.
- Must have extensive knowledge of Soil Maps, Soil Survey and Pembina County land valuation system for proper assessment of agricultural land.
- Responsible for performing all duties associated with the Tax Equalization Office as outlined in the ND Century Code, 11-10-1.
Job Qualifications, Experience, and Education:
- Must be a Class I Certified Tax Director or become certified through the State Tax Department by successful completion of tax administration and appraisal courses within two years of appointment. Yearly educational seminars are required to maintain certification.
- Must have 2-4 years of college level schooling or equivalent experience. Training or experience in the areas of public administration, business administration, economics, accounting, property appraisal techniques and valuation principles is required.
- Must be proficient in the use of word processing and spreadsheet PC software; Microsoft Windows, Word and Excel preferred. Some experience in the ArcView GIS program is preferred, as well as some familiarity with the Computer Aided Mass Appraisal System (CAMA).
Working Conditions/Physical and Mental Demands:
- Physical environment consists of a desk job in the standard environment. Some travel may be required. Will include physical motions of sitting, reaching, minor lifting and finger dexterity for use of keyboard.
- Frequent use of PC keyboard and monitor.
- Frequent use of standard office equipment (copier, fax, calculator, etc.)