VPRS 2135 Special Rate Book

The books in this series contain a complete record of particulars of special rates levied against rateable properties within the wards constituting the municipality of Williamstown. The revenue of a municipality is in part derived from the levying of rates on rateable properties within a municipal district. Every rate is required to the entered in a Rate Book which records the levying and payment of rates on rateable properties. General Rates are levied equally on all rateable properties within the municipality and form part of the municipal fund used for expenses incurred in carrying one the provisions of the Local Government Act. Rates can also include a special rate. These are levied upon all rateable properties in a municipality in order to secure repayments of loans contracted by the Council incurred for permanent works or undertakings. Every special rate continued to be an annual recurring rate according to the net value of the property and is levied until all the money due in respect of the loan is repaid by the municipality. Special rate detail may be incorporated within the general rate book, although in the case of the municipality of Williamstown, separate books were created. (The General Rate book for Williamstown is VPRS 2132) Details recorded in special rate book include: number of the rate name and trade/occupation of the person rated name of the owner of the property description and situation of the property assessed its net annual value amount due payment detail Rate Records 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.