HomeMy WebLinkAboutAgenda - 02-21-2006-5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 21, 2006
Action Agenda
Item No. ,'j "
SUBJECT: Classification Plan Amendment -Assistant Tax Collector
DEPARTMENT: Revenue/Personnel
Grade
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
1 -Class Specification for Assistant Jo Roberson, Revemae Director
Tax Collector Telephone (919) 245-2727
2 -Organization Chart Elaine Holmes, Personnel Director
Telephone (919) 245-2550
PURPOSE: Tc amend the Orange County Classification and Pay Plan by changing the salary
grade for the existing class of Assistant Tax Collector from Salary Grade 19 to Salary Grade 22
to recognize new supervisory duties. Salary Grade 22 has a hiring range of $47,412 - $61,604.
BACKGROUND: In July 2004, the Revenue Director reorganized existing positions in the
Revenue Department to provide additional support in managing the day-tc-day operations of
the department, including responding to questicns and concerns from citizens. This
reorganization resulted in Linda .laubert, Assistant Tax Collector, assuming supervisory
responsibility for six positions, The new supervisory duties require that the Assistant Tax
Collector have oversight of billing and collection for the following areas:
• Reduction, reuse and recycle (3 "R") fee established in 2004.
• Stormwater utility fee for the Town of Chapel Hill established in 2004.
• Emergency Medical Services (EMS) fees.
• Motor vehicle taxes.
• Business licenses and Sheriff's levies.
The areas of responsibilities listed above require that the Assistant Tax Collector understand
the statutory requirements of all programs under her supervision; participate in the development
and implementation of new office policies and procedures; assist staff supervised with
interpreting and researching tax collecticn laws; and responding to citizens in Orange County
and the Towns of Chapel bill, Carrboro and Hillsborough in regard to unresolved tax billing and
collecticn questions or concerns.
The Assistant Tax Collector has also assumed supervision and oversight for the following new
programs that will assist the County in collecting money for taxes from citizens:
The debt set-off program allows the State to send the citizens' tax refund check to the
Revenue Department rather than to the taxpayer.
• The bank draft program enables citizens to have a portion of their tax money drafted
from their bank account every month.
• The Qrange County employee payroll deduction program permits monies to be
deducted from biweekly paychecks of employees whc enroll,
In addition to the new duties listed above, the Assistant Tax Collector will continue to
Collect delinquent real estate, personal and registered motor vehicle taxes using all
legal remedies necessary. This also involves personal contacts with taxpayers,
attorneys, mortgage lenders, etc.
• Conduct audits of daily operations regarding the collecting and reconciling of funds in
various County departments.
• Provide oversight of the daily operations of the department in the absence of the
Revenue Director.
The Revenue Director requested that Personnel complete a current classification and pay study
to take account of the new duties and responsibilities assigned to the Assistant Tax Collector
position. Personnel has completed this review. Based on the classificaticn study, Personnel is
recommending that the existing Assistant Tax Collector at Salary Grade 19 be reclassified to
Salary Grade 22 to recognize a broader scope and higher level of duties and responsibilities.
FINANCIAL IMPACT: Funds to implement the results of the classification and pay study are
available within the approved budget for 2005-06. The estimated increase in cost is up to
$1,938 far the remainder of this fiscal year and up to $5,039 on an annual basis. It is worth
noting that the County collected $2,482,830 in revenue from the reduction, reuse and recycle
(3 "R") fee in fiscal year 2004-05,
RECOMMENDATION(S): The Manager recommends that the Board amend the classification
and pay plan by changing the salary grade for the class of Assistant Tax Gallector from Salary
Grade 19 to Salary Grade 22.
Attachment 1
TOB TITLE: Assistant Tax Collector
DEPARTMENT: Revenue, Orange County
REV/2
.JOB SUMMARY: This position is responsible for coordinating the collection of tax revenues for the
county..
MAJOR DUTIES:
o Coordinates the tax collection activities for the county,.
o Supervises, directs and evaluates the work of assigned subot°dinate staff.
o Provides oversight of billing and collection for reduction, reuse and recycling fees;
stonnwater utility fees; EMS fees; motor vehicle taxes; and business licenses, sheriff's
levies, attachments and gat~nishments.
o Ensures that the collection of accormts are can°ied out according to the Federal Bankruptcy
and North Carolina laws, policies and procedures,
o Collects delinduent real estate, personal, and motor vehicle Caxes; pursues all applicable
legal remedies.
o Works with Revenue Director/Tax Collector on developing and implementing policies and
procedures fbr the department.
o Pursues business account collections, including monitoring business openings and closings.
o Accompanies law enforcement personnel when sewing tax levies and attachments.
o Assists with conducting title searches for foreclosures..
o Assists staff with solving complex problems and with dealing with difficult and itaCe
customers in the office or on the phone.
o Answers duestions, resolves grievances, and intetprets policies and procedures for the
general public.
o Monitors account balances and transfers fiords as necessary; manages lockbox operations,.
o Conducts internal audits to ensure accurate collection and reconciliation of county funds.
o Calculates prepayment estimates; creates payment schedules.
Assistant Tax Collector, Revenue
Page 2
o Assists with developing department budget; makes staff and equipment protections.
o Supervises department operations in absence of Revenue Director/Tax Collector.
o Performs other related duties as assigned.
KNOWLEDGE REQUIRED BY THE POSITION:
o Knowledge of accounting principles and practices.
o Knowledge of supervisory and management practices.
o Knowledge of state laws and county policies regarding taxes, titles, registrations, and
exemptions, estates, and bankruptcies.
o Knowledge of office management principles and practices, filing systems, and procedures
for' documenting Cransactions.
o Knowledge of computers and basic computer programming,
o Skill in performing mathematical calculations.
o Sltill in operating a computer, calculator-, microfilm machine, copier, and facsimile
machine.
o Skill in organizing and prioritizing work,
o Skill in dealing effectively with the public.
o Sltill in oral and written communication.
SUPERVISORY CONTROLS: The Revenue Director/Tax Collector assigns work in terms of very
general instructions requiring the use of much judgment. The work is reviewed for the nature and
priority of the final results.
GUIDELINES: Guidelines include relevant state and federal laws and regulations, Medicare and
Medicaid regulations, and county ordinances, policies, and procedures. These guidelines require
,judgment, selection, and interpretation in application.
COMPLEXITY: The work consists of varied administrative and supervisory duties. The number of
duties performed and time constraints contribute to the complexity of Che work.
Assistant Tax Collector, Revenue
Page .3
SCOPE AND EFFECT: The purpose of this position is to assist with managing the tax collection
process. Successful performance helps ensure the effective operation of the department and impacts
the county's revenue base.
PERSONAL CONTACTS: Contacts are typically with co-workers, personnel in other county
departments, elected officials, bank officials and mortgage lenders, law enforcement officers,
automobile dealers, lawyers, state employees, and the general public.
PURPOSE OF CONTACT: Contacts are typically to give or exchange information, resolve
problems, and provide services.
PI-TYSTCAL DEMANDS: The work is typically performed while sitting aC a desk, standing or
walking. The employee frequently lifts light objects.
WORK ENVIRONMENT: The work is typically performed in an office or outdoors where the
employee is exposed to occasional cold or inclement weather..
SUPERVISORY AND MANAGEMENT RESPONSIBILITY: This position has direct supervision
over Revenue Technician II (.3) and Revenue Technician I (.3).
b~(TQIMIINI QUALIFICATIONS:
o Knowledge and level of competency commonly associated with the completion of a
baccalaureate degree in a course of study related to the occupational field.
o Experience sufficient to thoroughly understand the work of subordinate positions to be able
to answer questions and resolve problems, usually associated with two to four years
experience or service..
o Possession of or ability to readily obtain a valid driver' s license issued by the State of
North Carolina for the Cype of vehicle or equipment operated.
o Must possess Deputy Collector certification from the North Carolina Tax Collectors
Association within two years of hire date.
6
Attachment Z
~~
^~
~!./
J~
n~
~f/
Q
^~
~{./
^~
~{./
x
O
N
i
0
N
C
Q~
C
N
.~
Q
N
_~
.~
.~
Q
G
CCS
'v
.~
v
a>
I-
a>
a>
0
U
N
O
U
H
-~~.,'
Q
0
L
U
N
O
U
N
~ ~ ~
O ~ ~ ~ cc~ c~5 ci5
~
~ •~ •~ •~ 'ca 'v 'v
~
O U C-
..) U ~
~ N N
~ ~ ~
F-
H
F--
X
t4 N N ~ ~ ~ ~
1- ~ ~ ~
~ c c
~ ~
h
~ ~ ~ ~ ~
N
Q