NRS-16284 | Rate and valuation books [Waugoola Shire Council]

Each year each local council was required to set the level of, and collect rates in respect of all rateable properties within the shire district. These Rates and Valuation Books were initially created under s 53 - 68 of the Local Government (Shires) Act 1905, Regulations. (1) These sections specified the rules how the books should be entered and responsibilities of the council’s clerk for this process. For each rateable property record was created which generally identified the property and person rated and included details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate may comprise two parts; a rate book and a Valuation book. The Valuation books generally identified the properties and persons rated and the rates book comprised the accounting details. Valuation and Rate books were generally maintained separately and therefore have been registered as separate series. Where the books were maintained together they have been registered as one series. This record series contains volumes of Valuation and Rate Books of the Waugoola Shire Council. Specifically, these volumes contain the following information: a consecutive number allocated to each ratepayer, street name and number, name of owner, basic accounting information, and remarks. The general rate was the most important thing recorded. The General rate was the amount payable on each rateable property based on the Unimproved Capital Value of the property. The Rate and Valuation Books after 1962 are missing and may not be extant.FOOTNOTES:(1) NSW Government Gazette No. 262, p. 6446-6447