The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.
Appraises various types of real properties including large and high cost hotels, office buildings, commercial properties and industrial properties, farms, etc. These properties typically involve complex problems of valuing income, expensive special purpose equipment and a variety of intangibles. In general, the actual total dollar value of the properties appraised is quite high.
Appraises large tracts of improved and unimproved land which include a wide diversity of property. Considers all factors as to future development trends in the area, comparable sales, etc.
Appraises all types of personal property including collections of paintings, tapestries, antiques, jewelry, etc. where there is a substantial tax consequence involved and/or where the appraisal to be made involves rare items with little or no available comparative data. Values personal property for fair market value (before and after) in connection with fire loss, theft loss, storm loss, etc.
Utilizes varied appraisal methods to value property based on their applicability to the particular appraisal or in order to cross check findings. The problems encountered require the use of the three appraisal methods (i.e. capitalization, comparison, and cost) and considerable resourcefulness and judgment in determining the basic facts, and applying such facts, appraisal principles, and intent of the law to each case. For example, large valuable property; where the operating statements would be inapplicable, there is not established market for the property, or the highest and best use may be totally different from the original purpose.
Prepares written technical and appraisal reports resulting from field, records examination, and presents such findings to taxpayers or representative.
STANDARD POSITION DESCRIPTIONS (SPD): PD90934 Visit the IRS SPD Library to access the position descriptions.
Appraiser • North Charleston, SC, United States
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