Jurisdiction: Cortland County

Jurisdictional Class: Competitive

Adopted: 10/20/05

Revised: 8/4/11

DELINQUENT TAX RECEIVER

DISTINGUISHING FEATURES OF THE CLASS:

The work involves responsibility for the independent performance of moderately difficult financial accounts, primarily the receiving and accounting for all money paid into the Treasurer's Office for taxes and related county assessments. The work differs from that of an Account Clerk or Senior Account Clerk in that the incumbent works independently on duties specific to tax collection in addition to assisting with complex financial accounts and records maintenance. Work is performed under the general supervision of a higher level administrator with wide leeway for the exercise of independent judgment in carrying out the details of the work. Does related work as required.

TYPICAL ACTIVITIES: (Illustrative only)

Reviews a variety of complex financial documents, classifies them and distributes items into a variety of accounts according to prescribed procedures and policies;

Acts as cashier at counter, receiving money for delinquent taxes and issuing receipts;

Interfaces with school, village and town tax receivers to efficiently process tax monies;

Receives delinquent collections by mail, sorts stubs and mails receipts;

Makes necessary corrections, adjustments, and refunds on tax bills;

Serves notices on delinquent taxpayers;

Prepares and compiles complex financial reports and statistical information;

Collects and records all delinquent taxes on property parcels in the county;

Keeps complete records of all taxable properties;

Makes tax searches to determine whether property has been sold by county for taxes;

Informs property owners and, if necessary, parties of interest, as to the imposition of county tax liens and posts necessary papers as required by law;

Provides information orally or in writing in response to inquiries on status of accounts;

Prepares funds for deposit into book accounts, reconciles accounts and prepares reports from information;

Serves notice of county foreclosure on property to owners and, if necessary, parties of interest;

Prepares advertisement notices pertaining to tax sales;

Performs a variety of clerical tasks in the maintenance of tax records and other general clerical work;

May track, audit and monitor a variety of accounts.

FULL PERFORMANCE KNOWLEDGE, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS:

Thorough knowledge of tax collections, rules and regulations relating to delinquent property taxes;

Good knowledge of modern methods used in keeping and checking financial accounts and records, including financial and delinquent tax computer software;

Good knowledge of modern office technology, procedures, equipment and business English;

Working knowledge of assessing practices;

Ability to make complex arithmetic computations involving fractions, decimals and percentages accurately;

Ability to operate a personal computer and utilize common office software programs including word processing, spreadsheet and databases;

Ability to communicate effectively both orally and in writing;

Ability to deal effectively with the public;

Physical condition commensurate with the demands of the position.

MINIMUM QUALIFICATIONS: Either:

(a) Graduation from a regionally accredited college or university or one accredited by the New York State Board of Regents to grant degree with an Associate’s degree or higher in accounting, mathematics, business administration or closely related field and one (1) year of experience maintaining financial accounts and records; or

(b) Graduation from high school or possession of a general equivalency diploma and three (3) years of experience as defined in above; or