NRS-16319 | Rate books [Cowra Shire Council]

This series contains the rate books of the Cowra Municipal 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 rate books 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 a rate book. Rates were levied under s. 130 which allowed the council to make by laws. Rates could be general, or special, such as water or educational rates.For each rateable property a  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 record 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. The rate books for Cowra Municipal Council specifically contained the following information; valuation and assessment number; owner's name; unimproved capital value; amount payable; amount paid during the year (first and second part); arrears carried forward 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 Books prior to 1917 and later than 1964 are missing and may not be extant.