VPRS 17281 Rate Records, Computer Printouts

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.地方议会每年均须就其市政管辖区内的所有应课税物业（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，规范自身运作流程，包括差饷征收事宜。尽管差饷税额受法定上限约束，但仍由地方议会核定，而差饷亦是地方议会的主要收入来源。差饷记录是记录应课税物业差饷征收与缴纳情况的档案。除对所有物业统一征收的一般差饷（general rate）外，地方议会还可征收额外差饷（extra rate）或特别差饷（special rate）。额外差饷可在一般差饷之外，针对市政辖区内的分区征收，用于覆盖该分区产生的开支；特别差饷则可在地方议会为市政辖区内特定区域实施专项工程以带来特殊收益时征收。一般、额外及特别差饷均分别建档，因此各自归入独立的档案系列。针对每一处应课税物业，均会建立档案，记录物业及纳税人的身份信息，并包含物业年度估值、应缴税额、已缴税额、拖欠款项及差饷豁免情况等细节。完整的差饷记录可分为两部分：应课税物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register），前者用于记录物业及纳税人身份信息，后者则包含财务核算细节。若存在上述两部分档案，则需分别归档。差饷记录的档案格式历经多次变迁：早期差饷的征收与缴纳情况均以册簿形式记录，此类册簿亦称差饷簿（Rate Books），直至20世纪30年代起引入卡片式档案，即差饷卡（Rate Cards）；到20世纪80至90年代，自动化系统已得到广泛应用，差饷记录通常以自动化系统的打印输出文件形式留存。不同格式的差饷记录系列需分别归档。