What are the responsibilities and job description for the Delinquent Accounts Specialist I position at KENAI PENINSULA BOROUGH?
Under the general direction and supervision of the Property Tax and Collections Manager or designee, the Delinquent Accounts Specialist is responsible for the collection of delinquent real property, personal/lease property, sales tax accounts, and miscellaneous income.
High school diploma or GED; a minimum of two years of business experience in an office environment with two years of collection experience preferred including filing and satisfying liens, judgments, and small claims experience; type 40 wpm; ten-key calculator by touch. Proficient with Microsoft Word and Excel; requires ability to work effectively and positively with public and other departments; strong written and verbal communication skills are required and the ability to work with minimum or no supervision.
Delinquent Account Specialist I: requires basic ability to complete tasks 1-22 below.
Delinquent Accounts Specialist II: After the successful completion of one (1) year at the Delinquent Accounts Specialist I level, a Delinquent Accounts Specialist I in good standing with the Borough may be bumped-up to a Delinquent Accounts Specialist II (Range M) at the discretion of the Department Head once they are able to appropriately and fully complete tasks listed on 23-27 below.
Delinquent Accounts Specialist I:
1.Responsible for the collection of delinquent sales tax, real property tax, personal/lease property tax accounts, and miscellaneous income, ensuring the appropriate borough policies and State Statutes are observed. Must be knowledgeable about tax provisions of the State Statutes, the KPB Code, and borough policies in order to provide accurate information to the public.
2.Manages high volume of casework. Evaluates and prioritizes cases according to liability risk to borough, and decides order of accounts to be worked. Creates and maintains files for all delinquent property and sales tax accounts, and miscellaneous returned checks. Reviews and decides which accounts to transfer to the Legal Department or external collection agency for additional collection action.
3.Works directly with individuals and organizations responsible for delinquent accounts to collect payments or establish agreement of repayment terms as set forth in the KPB sales tax ordinance and code. Obtains Confessions of Judgment, files and records legal documents, monitors payments and satisfies paid judgments.
4.Establishes feasibility of small claims action. Responsible for filing correct forms with court, follow up with court, utilize process server, appear in court if needed, or file Default Judgment, utilizing Legal Department for direction as needed.
5.Compiles information and prepares delinquent account collection reports and contract service reconciliation reports for the Property Tax and Collections Manager.
6.Compiles and types legal documents (confessions of judgment, judgments, liens, satisfaction of judgment/liens, deeds of repurchase, and certificate of redemptions) and responsible for recording such documents. Prepares payment requests to record legal documents.
7.Compiles collection information from other delinquent accounts staff to prepare reports summarizing the status of delinquencies for review by the finance director.
8.Expedites files and satisfies all sales tax liens on real and personal property and maintains all related records.
9.Responsible for lien holder list for real property accounts, adding and deleting as necessary, and mailing yearly update notices. Assists Property Tax and Collections Manager with duties relating to the billing and collection of real and personal property taxes, including regular and delinquent tax billing.
10.Provides support to sales and personal property tax audit process. Provides taxpayer assistance with filing tax forms and enforce compliance resolution based on KPB ordinance and State Statutes.
11.Works closely with information systems personnel as user of automated systems. Evaluates computer system for accuracy in penalty and interest applied, performs mathematical computation for accuracy in sales tax and judgment systems. Recommends modifications to systems or procedures.
12.Provides Legal Department and outside collection agency with information to expedite collection of delinquent taxes.
13.Submits adjustments to the Sales Tax Division to match court judgment, performs judgment entries, which includes preparation of coupon books. Monitors borough judgment payment plans, generates related correspondence along with default/satisfaction entries. Apply collection agency payments, updates and maintains reports.
14.Performs daily cash collection reconciliation of all monies received through the front cashier’s cash drawers. Reviews accuracy of cash received, scans and records checks on AQ2 check reader, and prepares daily bank deposit of monies collected. Supports cash management with collection of bank returned checks to ensure collection of monies due.
15.Checks status of all real property, personal property and sales tax accounts as related to liquor license applications, renewals, transfers and yearly continuances. Assists Borough Clerk’s office with Restaurant Designation Permits forwarded from the Alcoholic Beverage Control Board. Originates and files request of protest letters and release of protest letters forwarded to the Clerk’s office on delinquent liquor license accounts.
16.Submits requests for audit estimates to the Audit Division upon review of status reports. Reviews, follows up, and enforces the estimated sales tax accounts.
17.Originates entries and maintains credit reporting files with Experian. Researches individuals/businesses through public information system.
18.Pursues collection of non-dischargeable tax debts of dismissed bankruptcy debtors.
19.Performs extensive research on delinquent accounts, confirms accuracy of account balances, and generates appropriate adjustments and/or further letters to business owners. Performs a combination of calculation, entering and verifying to obtain primary financial data for use in maintaining borough accounting records. Extensive use of internet to locate new addresses and phone numbers of delinquent taxpayers. Maintains confidential information and documents related to delinquent taxes.
20.Accountable for verifying accuracy in all sales tax and judgments files that are returned once an account is paid in full, prepares all necessary sales tax lien releases, removal of credit reporting, satisfies judgments and maintains all related records before the files are sent to the vault for retention.
21.Coordinates with KPB and KPBSD Accounts Payable Departments to offset delinquent taxes with vendor checks. Provides correspondence to business owners regarding remaining balance of taxes due after vendor check is applied.
22.Assists the Property Tax and Collections Manager with the release of special assessments liens and refunding rebates from reserve accounts.
Delinquent Account Specialist II:
23.Responsible for the coordination of the end of redemption process for the annual real property tax foreclosure including, ordering limited liability reports; reviewing reports for accuracy; advertising for end of redemption; certified mailing of notices to owners, lien holders, and government agencies; requesting the clerk’s deed, and maintaining foreclosure files. Responsible for limited liability report contract. Includes preparing documents for invitation to bid, advertising, and initial and renewal contracts. Reviews and processes invoices for payments of limited liability reports and advertising.
24.Responsible for the completion of deed of repurchase process.
25.Prepares and maintains list of tax foreclosed KPB properties and submits annual list of properties available for sale or retention to land management. Notifies last owner of record of ordinance to retain for public purpose or sell at public auction. Provides minimum bid for parcels in auction to land management. Receives and processes bidder payments at the tax foreclosure outcry auction and responsible for notifying back-up bidder if the first bidder forfeits. Notifies last owner of record of excess proceeds from auction. Reviews and processes claims for excess proceeds.
26.Assists the Property Tax and Collections Manager with the billing of special assessments and the collection of delinquent special assessment accounts.
27.In the absence of the Property Tax and Collections Manager, the Delinquent Accounts Specialist will be responsible for meeting all tax billing and collections deadlines.
Other Functions:
1. Other related duties as assigned.
1.Responsible for the collection of delinquent sales tax, real property tax, personal/lease property tax accounts, and miscellaneous income, ensuring the appropriate borough policies and State Statutes are observed. Must be knowledgeable about tax provisions of the State Statutes, the KPB Code, and borough policies in order to provide accurate information to the public.
2.Manages high volume of casework. Evaluates and prioritizes cases according to liability risk to borough, and decides order of accounts to be worked. Creates and maintains files for all delinquent property and sales tax accounts, and miscellaneous returned checks. Reviews and decides which accounts to transfer to the Legal Department or external collection agency for additional collection action.
3.Works directly with individuals and organizations responsible for delinquent accounts to collect payments or establish agreement of repayment terms as set forth in the KPB sales tax ordinance and code. Obtains Confessions of Judgment, files and records legal documents, monitors payments and satisfies paid judgments.
4.Establishes feasibility of small claims action. Responsible for filing correct forms with court, follow up with court, utilize process server, appear in court if needed, or file Default Judgment, utilizing Legal Department for direction as needed.
5.Compiles information and prepares delinquent account collection reports and contract service reconciliation reports for the Property Tax and Collections Manager.
6.Compiles and types legal documents (confessions of judgment, judgments, liens, satisfaction of judgment/liens, deeds of repurchase, and certificate of redemptions) and responsible for recording such documents. Prepares payment requests to record legal documents.
7.Compiles collection information from other delinquent accounts staff to prepare reports summarizing the status of delinquencies for review by the finance director.
8.Expedites files and satisfies all sales tax liens on real and personal property and maintains all related records.
9.Responsible for lien holder list for real property accounts, adding and deleting as necessary, and mailing yearly update notices. Assists Property Tax and Collections Manager with duties relating to the billing and collection of real and personal property taxes, including regular and delinquent tax billing.
10.Provides support to sales and personal property tax audit process. Provides taxpayer assistance with filing tax forms and enforce compliance resolution based on KPB ordinance and State Statutes.
11.Works closely with information systems personnel as user of automated systems. Evaluates computer system for accuracy in penalty and interest applied, performs mathematical computation for accuracy in sales tax and judgment systems. Recommends modifications to systems or procedures.
12.Provides Legal Department and outside collection agency with information to expedite collection of delinquent taxes.
13.Submits adjustments to the Sales Tax Division to match court judgment, performs judgment entries, which includes preparation of coupon books. Monitors borough judgment payment plans, generates related correspondence along with default/satisfaction entries. Apply collection agency payments, updates and maintains reports.
14.Performs daily cash collection reconciliation of all monies received through the front cashier’s cash drawers. Reviews accuracy of cash received, scans and records checks on AQ2 check reader, and prepares daily bank deposit of monies collected. Supports cash management with collection of bank returned checks to ensure collection of monies due.
15.Checks status of all real property, personal property and sales tax accounts as related to liquor license applications, renewals, transfers and yearly continuances. Assists Borough Clerk’s office with Restaurant Designation Permits forwarded from the Alcoholic Beverage Control Board. Originates and files request of protest letters and release of protest letters forwarded to the Clerk’s office on delinquent liquor license accounts.
16.Submits requests for audit estimates to the Audit Division upon review of status reports. Reviews, follows up, and enforces the estimated sales tax accounts.
17.Originates entries and maintains credit reporting files with Experian. Researches individuals/businesses through public information system.
18.Pursues collection of non-dischargeable tax debts of dismissed bankruptcy debtors.
19.Performs extensive research on delinquent accounts, confirms accuracy of account balances, and generates appropriate adjustments and/or further letters to business owners. Performs a combination of calculation, entering and verifying to obtain primary financial data for use in maintaining borough accounting records. Extensive use of internet to locate new addresses and phone numbers of delinquent taxpayers. Maintains confidential information and documents related to delinquent taxes.
20.Accountable for verifying accuracy in all sales tax and judgments files that are returned once an account is paid in full, prepares all necessary sales tax lien releases, removal of credit reporting, satisfies judgments and maintains all related records before the files are sent to the vault for retention.
21.Coordinates with KPB and KPBSD Accounts Payable Departments to offset delinquent taxes with vendor checks. Provides correspondence to business owners regarding remaining balance of taxes due after vendor check is applied.
22.Assists the Property Tax and Collections Manager with the release of special assessments liens and refunding rebates from reserve accounts.
Delinquent Account Specialist II:
23.Responsible for the coordination of the end of redemption process for the annual real property tax foreclosure including, ordering limited liability reports; reviewing reports for accuracy; advertising for end of redemption; certified mailing of notices to owners, lien holders, and government agencies; requesting the clerk’s deed, and maintaining foreclosure files. Responsible for limited liability report contract. Includes preparing documents for invitation to bid, advertising, and initial and renewal contracts. Reviews and processes invoices for payments of limited liability reports and advertising.
24.Responsible for the completion of deed of repurchase process.
25.Prepares and maintains list of tax foreclosed KPB properties and submits annual list of properties available for sale or retention to land management. Notifies last owner of record of ordinance to retain for public purpose or sell at public auction. Provides minimum bid for parcels in auction to land management. Receives and processes bidder payments at the tax foreclosure outcry auction and responsible for notifying back-up bidder if the first bidder forfeits. Notifies last owner of record of excess proceeds from auction. Reviews and processes claims for excess proceeds.
26.Assists the Property Tax and Collections Manager with the billing of special assessments and the collection of delinquent special assessment accounts.
27.In the absence of the Property Tax and Collections Manager, the Delinquent Accounts Specialist will be responsible for meeting all tax billing and collections deadlines.
Other Functions:
1. Other related duties as assigned.
While performing the duties of this job, the employee is frequently required to communicate orally, and to use hands and fingers dexterously to operate office equipment; regularly required to sit; and occasionally required to stand, walk, and reach with hands and arms. The employee must occasionally transport up to 30 pounds. Specific vision abilities required include close vision and the ability to adjust focus. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
Other Requirements:
1. Examination: Related skills tests as required.
Typing Test of 40 WPM is required and a 10-Key test.
Must submit applicable typing of and 10-key tests per the Minimum Qualifications required. Tests can be taken online or at the Alaska Job Center or equivalent. Must show name and date of test. Test needs to be less than a year old.
Other Requirements:
1. Examination: Related skills tests as required.
Typing Test of 40 WPM is required and a 10-Key test.
Must submit applicable typing of and 10-key tests per the Minimum Qualifications required. Tests can be taken online or at the Alaska Job Center or equivalent. Must show name and date of test. Test needs to be less than a year old.
Salary : $28
