NRS-17646 | Valuation and Rate books [Wagga Wagga City Council]

This series of Valuation and Rate books from the Borough of Wagga Wagga (later the Wagga Wagga City Council), records the valuation of properties as assessed, and the subsequent payment of rates by property owners. 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.Almost all of the volumes have the following information at the top of each page: “The Municipality of Wagga Wagga – Assessment of the Annual value of all Property Liable to be Rated in the Municipality of Wagga Wagga, by virtue of “The Municipalities Act of 1867,” are the Rate thereon, in the proportion of One Shilling in the Pound on Assessed Annual Rentals, and on Five per cent of the Capital Value of all Unimproved Lands, in Accordance with the 164th Section of the said “Municipalities Act,” determined and imposed the ___ day of _____, 18__.”From 1870 to approximately 1904 the volumes provide the following information: order of assessment; situation or property – street or road; allotment and section number (later replaced by street number); names of persons assessed – occupier, lessee, owner; description and extent of property – designation; size of property measured in acres and roods; annual value and value as assessed; as determined on appeal; amount of rate payable; and any general remarks.From 1904, the format of the volumes changes slightly. The amount of rate payable is broken up into three separate rates – a general rate, a lighting rate, and a street watering rate.The volumes covering the period from 1908 to 1922 record the following information: assessment number; allotment and section number; street name; property owners name; lessee if applicable; unimproved capital value; improved capital value; general rate – current at 2½ d. in the £ on unimproved capital value, deduction of one-tenth of amount paid under Municipalities Act 1897; net amount due after deduction is made; assessment number from previous rate and valuation book; arrears brought forward; arrears in lighting rate; arrears in street watering rate; Interest – to date of payment or at end of year; amount paid during half-year ending 30th June; amount paid during half-year ending 31st December; total amount paid during year; rate abandoned – general rate, lighting rate, street watering rate; date of Council’s minute authorising abandonment; and any remarks.Later volumes add further information including: postal address; trade or occupation for owner and lessee; sewerage rate; electricity rate; water rate; garbage rate; sanitary rate; the nature (description) of building; dimensions of block – including frontage and depth; and total area in acres, roods and perches.