This is supervisory revenue field investigation work directing the investigation of various tax and/or water/sewer delinquencies. Employees in this class supervise subordinate field investigators engaged in gathering facts in order to effect the collection of revenues owed the City and/or School Board. Work involves assigning and reviewing the investigation of either non-tax filers and delinquent taxpayers or water/sewer delinquent customer accounts in assigned geographical areas of the City, and the provision of technical assistance to subordinates in the investigation of cases which serve as a basis for further actions by others. Contact with delinquent taxpayers/customers, their representatives, and representatives of outside agencies to elicit information, and with the Law Department and the general public is a significant aspect of the work. Work is performed under the supervision of an administrative superior.

ALLOCATING FACTORS: (The following conditions must be met for a position to be approved for this class.)

• The work must be performed in the City's Revenue Department.
• These positions must supervise subordinate Revenue Investigators.

• Receives, reviews, and assigns water/sewer and/or tax receivables cases in an assigned area; determines priorities and establishes deadlines on assignments; trains subordinates in the various methods and techniques used in delinquent tax or water/sewer investigations; instructs subordinates on the methods and procedures to be followed on non-routine cases; assigns to subordinates the complaints, notices and subpoenas to be delivered to delinquent taxpayers and water/sewer customers; directs gathering of information and evidence; determines and verifies residences.
• Reviews investigation reports for accuracy and completeness; determines and recommends additional investigatory techniques to be applied on incomplete cases and reassigns for further investigation; summarizes and makes preliminary recommendations as to the course of action to be taken on completed cases; discusses complaints submitted by the public; gives advice or procedures required to satisfy debts to the City.
• Confers with administrative superiors on specific problems and work progress; makes recommendations on planning and preparing field surveys of problem areas; submits reports of activities to superiors; coordinates activities with other divisions and outside agencies; exchanges information with other departmental officials and representatives of state and federal government agencies concerning cases under investigation.
• Performs investigations of a difficult or sensitive nature; gives information at hearings concerning findings of investigations; directs surveys of assigned area to identify use and occupancy.
• Answers correspondence and requests for information on various City ordinances and regulations.
• Performs related work as required.

KNOWLEDGE OF:

• field investigation methods and techniques.
• investigation recordkeeping procedures and techniques.
• procedures used to effect the collection of taxes and revenues owed the City.
• tax and revenue statutes and ordinances as related to the assigned phases of the revenue investigation program.
• methods and techniques of dealing with the general public in investigational situations.

• obtaining facts through interviews and observation.
• assigning and reviewing the work of a group of subordinate Revenue Investigators.
• instructing subordinates in investigatory techniques.

• ascertain facts from information gathered from investigations.
• interpret municipal tax revenue and/or water/sewer ordinances and regulations.
• use tact, diplomacy, and judgment in dealing with the public and their representatives.
• supervise the work of a group of field investigators.
• present ideas effectively, both orally and in writing.
• prepare reports summarizing findings.

EDUCATION

• Equivalent to the completion of the twelfth school grade;

• One year of experience performing inspection, investigation, or fund collection work in the field.

• Two years of field work investigating tax and/or water/sewer delinquents and gathering facts in order to effect the collection of municipal revenues.

PHYSICAL AND MEDICAL REQUIREMENTS

• Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

• Possession of a valid proper class motor vehicle operator's license as issued by the Commonwealth of Pennsylvania prior to appointment and during tenure of appointment as a Revenue Investigation Supervisor.

PAY RANGE: EP13
Class Established: 9/1953

Latest Spec. Revision: 7/1991

RPJ/ps