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DELINQUENT TAX CLERK
GENERAL STATEMENT OF DUTIES
This is specialized clerical work involving a variety of activities pertaining to tax delinquent property. Under general supervision, an employee in this class is responsible for the examination of tax roles and records, the computation of delinquent taxes, the preparation of delinquent tax schedules and the payment of such taxes or disposition of such property. The work is performed with considerable independence, adhering to standard procedures.
Depending upon the area of assignment, an employee in this class may perform the full range of delinquent tax activities that follow in chronological order through an annual cycle or may concentrate on the payment of such taxes by the property owner. Assignments are reviewed upon completion for accuracy and timeliness. Supervision is not typically exercised in this class. Does related work as required.
TYPICAL WORK ACTIVITIES
When Assigned To Onondaga County:
Reviews lists of delinquent tax payers prior to mailing reminder notices; encourages them to pay delinquent taxes during a redemption period and advises them of the consequences if they fail to do so.
Searches tax records and compiles delinquent tax schedules showing by years the amount of delinquent taxes, fees, penalties and other charges due.
Prepares redemption notices, offers to compromise taxes, tax sale lists, auction lists, purchase offers and assignments of tax sale certificates.
Prepares lists of tax delinquent properties and amounts of unpaid taxes for advertisement of tax sale notices and auction notices.
Researches all available records to ensure proper identification of property and owners; attempts to locate heirs or other parties to whom property has passed.
Receives purchase offers and the amount of each offer for deposit.
Prepares forms listing delinquent tax schedules, tax sale amounts, discharge fees, etc., for distribution to appropriate officials and legislative body.
Following the sale of tax delinquent property, prepares a form relevant to the recording of deeds; when deeds have been recorded, creates a file of all records relating to the sale of property.
When assigned to the City Of Syracuse:
Confers with owners of tax delinquent property to explain their situation and the possible consequences; encourages them to make tax agreements to pay delinquent taxes.
Searches tax roles, files and indexes to prepare delinquent tax schedules; computes and lists by years amounts of taxes, penalties, fees, and charges owed.
Determines the required amount of monthly payments to be made during the period of a tax agreement to totally discharge delinquent taxes and charges.
Notarizes taxpayer signature on tax agreement contract.
Receives monthly payments and records in a receipt book and on ledger cards; balances cash receipt book.
Prepares certificate and discharge of taxes when payments totaling one year of delinquent taxes have been made; removes the oldest year of delinquent taxes from the tax payer account.
Posts demolition, boarding up and other charges on tax roll books.
Computes, writes and mails delinquent tax notices from tax sale book.
FULL PERFORMANCE KNOWLEDGE, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS
Good knowledge of laws rules regulations and terminology relating to delinquent taxes.
Good knowledge of the documents records, and terminology relating to delinquent tax procedures.
Good knowledge of basic arithmetic.
Ability to compute delinquent taxes.
Ability to make rapid and accurate arithmetic computations.
Ability to research tax rolls and records.
Ability to interpret and explain delinquent tax regulations and procedures.
Ability to assist the general public' in a manner conducive to good relationships.
Physical condition commensurate with the demands of the position.
Four (4) years of work experience, or its part-time equivalent, in abstracting tax records, real property evaluation and assessment, maintaining real property records or a closely related field.