VPRS 6046 Rate Cards

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.

每年，各地方议会均须就其管辖市政区内的所有应评税物业（rateable properties）制定并征收差饷（rates）。《1854年市政机构法（第26号）》授权地方议会制定附例，以规范自身运作流程，其中涵盖差饷征收相关事宜。尽管差饷税额由议会确定，但需受法定上限约束，差饷是地方议会的核心收入来源。差饷记录是对各类应评税物业的差饷征收与缴纳情况的档案记录，除面向所有物业统一计征的一般差饷（general rate）外，地方议会还可征收额外差饷（extra rate）或专项差饷（special rate）：额外差饷可在一般差饷之外，针对市政分区征收，用于覆盖该分区产生的相关开支；专项差饷则可在议会为市政区域内特定片区开展专项受益工程时计征。地方议会需分别维护一般差饷、额外差饷与专项差饷的记录，因此这些记录会被归入不同的登记序列。针对每一处应评税物业，均会创建专属记录，用于标识该物业及被评税主体，并包含物业年值、应缴金额、已缴金额、欠缴款项以及差饷停征时间等详细信息。一套完整的差饷记录可分为两部分：应评税物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register），前者用于标识物业及被评税主体，后者则包含会计核算相关的全部明细信息，若这两部分记录均存在，则会分别进行登记。差饷记录的格式历经多次演变，最初，差饷的征收与缴纳情况被记录在各类册簿（即差饷簿（Rate Books））中，直至20世纪30年代引入差饷卡（Rate Cards）。到20世纪80年代与90年代，自动化系统已得到广泛应用，自动化系统的打印输出件通常被用作正式的差饷记录。不同格式的差饷记录序列会被分别登记归档。