Delinquent Tax / Collections Specialist

Performs responsible collections and clerical tasks in the County's Tax Office.  An employee in this class performs a variety of duties in support of the tax functions using established guidelines and procedures. In collections, work includes collecting taxes on a daily basis from the public. This position will also assist the Tax Collector in preparation of forced collections and collection duties.  This requires contact with delinquent taxpayer’s, employers and banking institutions to implement garnishment and bank attachments. Maintaining accurate tax record files are important duties of the position.  Situations involving complex interpretations of tax laws and policies are referred to the supervision. Work is performed under the supervision of the Tax Collector and is evaluated through observation and discussion for accuracy and compliance with laws and policies.Essential Duties and Tasks - Collections:

• Maintains computerized records of taxes owed; determines persons with overdue taxes; prepares and mails tax bills and notices of delinquent taxes; computes penalty and interest to be added.
• Collects taxes and related duties including opening and closing a cash drawer, balancing daily transactions and preparation of bank deposits.
• Processes bad checks received by the tax office.
• Compiles lists, computes taxes, and mails notices to persons wishing to prepay taxes.
• Compiles list of garnishments and performs the garnishment and attachment procedures in accordance with General Statutes.
• Performs calculations and prepares records for tax releases; calculates interest and collects taxes on deferred taxes due to land use exemptions.
• Assists the public, taxpayers, attorneys, and mortgage companies in correlating tax bills to property parcels; conducts research to maintain accurate records in property transfers.
• Prepares monthly collections, daily deposit recaps, levy report, accounts receivable analysis, etc. reports.
• Changes records and re-bills on situs (value) corrections, releases on personal and real estate property.
• Performs related duties as assigned.

 Essential Duties and Tasks -Tax Assessment:

• Reviews records to insure correct listings; checks mobile home ownership lists to discover unlisted property; values and totals figures on abstracts to arrive at taxpayer's tax bill.
• Sends discovery correspondence; responds to calls and letters noted and files for correct billing; prints and verifies work journals; lists taxes at office counter for persons not listing in township during regular listing period.
•  Assists with public utility tax assessment; computes deferred tax values using computer program; computes senior citizen discounts and/or disabled exemption.
•  Performs related duties as assigned.

• Considerable knowledge of modern office practices and procedures.
• Working knowledge of North Carolina Machinery Act and county tax policies and procedures concerning listing, assessment, billing, and collecting.
• Ability to prepare records and reports concerning the listing, assessment, and collection of delinquent and current taxes.
• Ability to read tax maps.
• Ability to compute figures rapidly and accurately.
• Ability to deal tactfully and courteously with the general public in explaining laws, policies and procedures.
• Ability to establish and maintain effective working relationships with co-workers and county officials.
• Ability to operate assigned office equipment with required speed, accuracy, and skill.
• Considerable tact and courtesy must be exercised with the public and with delinquent taxpayers. 
• Independent judgment is required in the performance of duties.

• Graduation from high school or a GED is required.  
• Clerical experience, preferably in a tax office;  or 
• An equivalent combination of education and experience.

Salary : $30,013 - $42,408