VPRS 7959 Rate Books

The revenue of a municipality is in part derived from the levying of rates on rateable properties within a municipal district. The rate book is the record of the levying and payment of rates on rateable properties. It includes for each rateable property information which identifies the property and the person rated, details assessment information and annual value of the property and records the amounts due, amounts paid, arrears and when rates abandoned. Entries in the books are arranged in rate number order which is usually determined by the order in which properties are valued. Properties are valued by street and in number order within streets. In some rate books one side of the street is valued and then the other. An index to street names often appears at the beginning of a rate book. Occasionally entries are arranged alphabetically by street name. Rate books can be bound volumes (in the case of bound volumes, separate books, or separate sections of books, are usually created annually for each individual municipal ward or riding), loose leaves or cards depending on the system in use in the municipality. The rates are signed by not less than three members of the council and sealed with the seal of the municipality. Rates can include general rates, extra rates and separate rates. General rates are levied equally on all rateable properties within the municipality. General rates form part of the municipal fund which is used for expenses incurred in carrying out the Local Government Act. The amount of the rate is determined by council although a statutory limit applies. A rate is struck as a proportion of the rateable value of each property. A council may levy an extra rate on a subdivision of a municipality to cover expenses incurred in that subdivision. The extra rate is in addition to the general rate although the two combined may not exceed a specified statutory limit. A separate rate book is kept to account for the extra rate. A separate rate may be levied when the council undertakes works for the special benefit of a particular portion of the municipality. A separate rate is only levied after the council has been petitioned by the owners and occupiers of property in that portion of the municipality to receive the benefit. A separate rate book is used to account for the separate rate. Rate Books - Broadmeadows Broadmeadows was created a district on 27 November 1857, proclaimed a shire on 27 January 1871, and a city on 30 May 1956. This series consists of the record of the assessment and collection of rates for the municipality from 1857 to 1955 when the use of bound volumes was discontinued. The record for the period 1857 to 1863 is not, however, extant. Until 1899 rates were assessed for the period ending 15 March each year. The Local Government Act 1899, 16 Vic. No.1637, established 30 September each year to be the end of the period for which rates were collected annually. This change is reflected in the overlap of rating periods in units 9 and 10 of the P1 consignment. On 1 October 1915 Merriang Shire was united with Broadmeadows Shire and became Merriang Riding then Wallan Riding. Rates for that riding for 1915/16, signed and sealed by councillors of Broadmeadows Shire, are included in the P1 consignment of VPRS 7963, Rate Books (of Merriang Shire). VPRS 7963 is a previous series to VPRS 7959. Subsequent Records From 1955 a sequence of rate cards was used. The card sequence was in turn discontinued in 1963 in favour of bound computer print-outs. Neither the rate cards or computer print-outs had been transferred into archival custody at the time this registration was prepared.