VPRS 3791 Rate 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，各地方议会需针对其辖区内所有应税房产制定并征收税费。1854年《市政机构法案》（第26号）授权地方议会制定附则，以规范自身程序，包括税费征收。因此，税费金额由议会决定，但受法定限额约束。税费是议会的主要收入来源。

税率记录是应税房产税费征收与缴纳情况的记录。除了对所有房产平等征收的一般税率外，议会还可征收额外税率或特殊税率。额外税率可在一般税率基础上，对市政辖区内的某个分区征收，以覆盖该分区产生的费用。当议会为市政辖区某特定区域开展专项惠民工程时，可征收特殊税率。一般税率、额外税率和特殊税率需分别保留记录，因此这些记录作为独立系列进行登记。

针对每处应税房产，均需创建记录，其中包含房产及纳税人身份信息，以及房产年值、应缴金额、已缴金额、欠款情况和税费终止时间等详细内容。完整的税率记录可能包含两部分：应税房产登记簿和税率登记簿。应税房产登记簿记录房产及纳税人身份信息，税率登记簿则包含会计明细。若这两部分均存在，则需分别登记。

税率记录的格式多年来持续演变。最初，税费征收与缴纳情况记录在卷册中（称为税率册（Rate Books）），直至20世纪30年代引入卡片式记录（称为税率卡（Rate Cards））。20世纪80年代至90年代，自动化系统开始被广泛使用。自动化系统的打印输出通常作为税率记录。不同格式的税率记录系列需分别登记。