VPRS 14401 Rate Books

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市政管辖区内的所有应评税物业（rateable properties）核定并征收税项（rates）。《1854年市政机构法（第26号）》授权地方议会制定附例，以规范自身议事程序，其中包括税项的征收工作。尽管存在法定限额，但税项的征收额度仍由议会自行决定。税项是议会的核心收入来源。税项记录是对应评税物业的税项征收与缴纳情况的归档文件。除面向所有物业统一征收的一般税项（general rate）外，议会还可征收附加税项（extra rate）或专项税项（special rate）。附加税项可在一般税项之外，针对市政辖区的特定分区征收，用于覆盖该分区产生的相关开支。当议会开展旨在惠及市政辖区特定区域的公共工程时，可征收专项税项。一般、附加及专项税项均需分别维护税项记录，因此会被登记为独立的档案序列。针对每一处应评税物业，均会创建一份专属记录，用于标识该物业及纳税义务人，并包含物业年度应评价值、应缴税额、已缴税额、欠缴税额以及税项豁免征收情况等详细信息。一份完整的税项记录可分为两部分：应评税物业登记册（Register of Rateable Properties）与税项登记册（Rates Register）。应评税物业登记册用于标识物业及纳税义务人，而税项登记册则包含会计核算相关的详细明细。若该两部分记录均存在，则会分别进行登记归档。多年来，税项记录的格式历经多次变革。最初，税项的征收与缴纳情况被记录于装订成册的簿册中（即税项簿（Rate Books）），直至20世纪30年代引入税项卡（Rate Cards）为止。到20世纪80年代及90年代，自动化系统已得到广泛应用，自动化系统生成的打印件通常即作为正式的税项记录。不同格式的税项记录序列均会分别进行登记归档。