VPRS 2134 Summary Rate Book

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区内所有应缴差饷物业（rateable property）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，规范自身运作流程，包括差饷征收事宜。尽管存在法定上限，差饷税额仍由议会确定；差饷亦是议会的主要收入来源。 差饷记录是记录应缴差饷物业的差饷征收与缴纳情况的文档。除对所有物业统一征收的划一差饷（general rate）外，议会亦可征收附加差饷（extra rate）或专项差饷（special rate）。附加差饷可在划一差饷之外，针对市政辖区内的分区征收，用以覆盖该分区产生的开支；专项差饷则可在议会为市政辖区内特定区域的专属利益开展工程时征收。针对划一、附加及专项差饷需分别维护差饷记录，因此这些记录会被登记为独立的系列档案。 针对每一处应缴差饷物业，均会创建记录以标识该物业及缴税义务人，并包含物业年度估值、应缴金额、已缴金额、拖欠款项以及差饷停征的相关节点等细节。一份完整的差饷记录可分为两部分：应缴差饷物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。前者用于标识物业及缴税义务人，后者则包含会计核算相关的详细信息。若该两部分档案均存在，则需分别进行登记。 差饷记录的格式多年来历经演变。最初，差饷的征收与缴纳情况被记录于台账（时称“差饷簿”（Rate Books））中，直至20世纪30年代起引入卡片形式（时称“差饷卡”（Rate Cards））。至20世纪80、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差饷记录。不同格式的差饷记录系列需分别进行登记。