VPRS 7238 Rate Books

Every year each local council is required to make and levy rates in respect of all rateable properties within their 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，各地方议会需针对其市政辖区内所有应课税物业制定并征收税率。1854年《市政机构法》（第26号）授权地方议会制定附例，规范自身议事程序，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情况的记录。除了对所有物业统一征收的普通税率外，议会还可征收额外税率或特别税率。额外税率可在普通税率基础上，对市政辖区内的特定分区征收，以支付该分区产生的费用。当议会为市政辖区某特定区域的特殊利益开展工程时，可征收特别税率。普通、额外及特别税率需分别保留税率记录，因此这些记录被登记为独立系列。

针对每个应课税物业，会创建一份记录，标识该物业及纳税人，并包含物业年度价值、应缴金额、已缴金额、欠款及税率豁免时间等详细信息。完整的税率记录可能包含两部分：应课税物业登记册和税率登记册。应课税物业登记册标识物业及纳税人，税率登记册包含会计详情。若存在这两部分，则需分别登记。

多年来，税率记录的格式不断变化。最初，税率征收与缴纳情况记录在卷册中（称为税率册），直至20世纪30年代引入卡片式记录（称为税率卡）。20世纪80年代至90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需分别登记。