VPRS 17010 Rate Records, Computer Printouts

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，各地方议会均须就其市政管辖区内的全部应课税物业（rateable properties）制定并征收差饷（rates）。《1854年市政机构法案》（第26号）授权地方议会制定附例，以规管自身运作流程，其中包括差饷征收事宜。因此，差饷税额由议会确定，但需受法定上限约束。差饷是议会的主要收入来源。
差饷记录是对应课税物业的差饷征收与缴纳情况的记录。除对所有物业统一征收的一般差饷外，议会还可征收附加差饷（extra rate）或专项差饷（special rate）。附加差饷可在一般差饷之外，针对市政辖区的某个分区征收，用于覆盖该分区产生的开支；专项差饷则可在议会为市政辖区特定区域的专属利益开展工程时征收。需分别为一般差饷、附加差饷及专项差饷留存差饷记录，因此这些记录会作为独立序列进行登记。
针对每一处应课税物业，都会创建一份记录，用于标识该物业及缴税义务人，并包含物业年度价值、应缴金额、已缴金额、拖欠款项以及差饷豁免情况等详细信息。一份完整的差饷记录可分为两部分：应课税物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。前者用于标识物业及缴税义务人，后者则包含会计核算细节。若同时存在这两部分记录，则需分别进行登记。
差饷记录的格式多年来历经变迁。最初，差饷的征收与缴纳情况被记录于账簿（时称“差饷簿（Rate Books）”）中，直至20世纪30年代卡片式记录（时称“差饷卡（Rate Cards）”）得以推广。20世纪80年代至90年代，自动化系统得到广泛应用，自动化系统的打印输出文件通常即作为差饷记录。不同格式的差饷记录序列需分别进行登记。