VPRS 3528 Rate And Valuation Books

Every year each local council is required to make and levy rates in respect of all rateable properties within its municipal district. The Municipal Institutions Act 1854 (No.26) empowered local councils to make by-laws for the regulation of their own proceedings including the collection of rates. The amount of rate is therefore determined by the council although a statutory limit applies. Rates are the main source of revenue for the council.The rate record is a record of the levying and payment of rates on rateable properties. Apart from the general rate which is levied equally on all properties, a council may levy an extra rate or a special rate. An extra rate may be levied, over and above the general rate, on a subdivision of a municipality to cover expenses occurred in that subdivision. A special rate may be levied when a council undertakes works for the special benefit of a particular portion of the municipality. Separate rate records are maintained for general, extra and special rates and these are therefore registered as separate series.For each rateable property a record is created which identifies the property and person rated and includes details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate record may comprise two parts: a Register of Rateable Properties and a Rates Register. The Register of Rateable Properties identifies the properties and persons rated and the Rates Register comprises the accounting details. Where these two parts exist they are registered separately.The format of rate records has changed over the years. Initially the levying and payment of rates were recorded in volumes (known as Rate Books) until the introduction of cards (known as Rate Cards) from the 1930s. In the 1980's and 1990's automated systems have mostly been used. Printouts of the automated system are usually produced as the rate record. Series of rate records in different formats are registered separately.

每年，各地方议会均须为其辖区内所有应课税物业制定并征收税率。1854年《市政机构法案》（第26号）授权地方议会制定附例，以规管自身程序，包括税率征收。因此，税率金额由议会决定，但受法定限额约束。税率是议会的主要收入来源。
税率记录是应课税物业税率征收与缴纳的记录。除对所有物业统一征收的一般税率外，议会亦可征收额外税率或特别税率。额外税率可在一般税率基础上，对市政分区征收，以覆盖该分区产生的开支。当议会为市政辖区某特定部分开展专项受益工程时，可征收特别税率。一般税率、额外税率及特别税率分别设有独立记录，并因此作为独立系列登记。
每一项应课税物业均设有记录，载明物业及纳税人身份，并包含物业年值、应缴金额、已缴金额、欠款及税率被豁免的情况等细节。完整的税率记录可包含两部分：应课税物业登记册（Register of Rateable Properties）及税率登记册（Rates Register）。应课税物业登记册载明物业及纳税人身份，税率登记册则包含会计细节。若存在这两部分，则分别登记。
税率记录的格式多年来有所变化。最初，税率的征收与缴纳记录于册籍（称为税率册，Rate Books）中，直至1930年代引入卡片式记录（称为税率卡，Rate Cards）。1980及1990年代，自动化系统开始被广泛使用。自动化系统的打印件通常作为税率记录。不同格式的税率记录系列分别登记。