NRS-15799 | Rate and valuation notices [Gladstone Municipal Council and Wrightville Council]

Each year each local council was required to set the level of, and collect rates in respect of all rateable properties within the municipal or shire district. These Rates and Valuation Notices were initially created under s. 137-156 of the Municipalities Act 1897 (Act No.23, 1897), and subsequent legislation. These sections specified the rating responsibilities of the council, and the need to maintain records of the rating and valuation process. For each rateable property a record was created which generally identified 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. This information was recorded in the Rate books (See NRS 15798) and Valuation books (See NRS 15797). This series consists of the Council’s copy of notices sent as least yearly to ratepayers under s.141 of the Municipalities Act 1879. Information recorded on the notices includes the name, address, assessment number of the ratepayer and amount due. The notice gave the amount of the annual valuation, which was based on the information recorded in the rates and valuation books. Custody HistoryThis series was in the custody of Mitchell Library from 1965 until December 2001 when it was transferred to State Records NSW under section 29 of the State Records Act, 1998.

每年，各地方议会需核定并征收其市政或郡辖区内所有应评税物业（rateable property）的税率，并完成税款收缴工作。此类税项与估价通知（Rates and Valuation Notices）最初依据1897年《市政法》（Municipalities Act 1897，法案编号23，1897）第137至156条及后续立法制定。前述条款明确了地方议会的征税职责，以及维护征税与估价流程相关记录的必要性。针对每一处应评税物业均会创建对应记录，通常会列明该物业及被征税人的身份信息，同时包含物业年值、应缴税额、已缴税额、欠款金额以及税款停缴情况等细节。此类信息均记录于税册（参见NRS 15798）与估价册（参见NRS 15797）中。本系列档案包含议会留存的、依据1879年《市政法》（Municipalities Act 1879）第141条规定，至少每年向纳税人（ratepayer）寄送的通知副本。通知所载信息涵盖纳税人的姓名、地址、评估编号以及应缴金额。通知中列明的年度估价金额，系依据税册与估价册中记录的信息核定。

保管历史：本系列档案自1965年起由米切尔图书馆（Mitchell Library）保管，直至2001年12月依据1998年《州档案法》（State Records Act, 1998）第29条，移交至新南威尔士州档案处（State Records NSW）。