VPRS 16571 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市政辖区内的所有应课税物业（rateable properties）制定并征收市政税（rates）。《1854年市政机构法》（第26号）（Municipal Institutions Act 1854 (No.26)）授权地方议会制定附例（by-laws），规范自身运作流程，其中包括市政税的征收工作。尽管存在法定上限（statutory limit），但市政税的税额仍由地方议会确定，而市政税亦是地方议会的主要财政收入来源。税项记录（rate record）是针对应课税物业的市政税征收与缴纳情况所留存的档案。除了对所有物业统一征收的普通税（general rate）外，地方议会还可征收附加税（extra rate）或专项税（special rate）：附加税可在普通税之外，针对市政辖区内的特定分区征收，用于覆盖该分区产生的开支；专项税则可在地方议会为市政辖区内特定区域的专属利益开展工程时征收。地方议会会分别留存普通税、附加税与专项税的税项记录，并将其归入不同的登记序列。针对每一处应课税物业，均会创建一份记录，用于标识该物业及纳税义务人（person rated），并包含物业年度估值、应缴税额、已缴税额、欠缴款项（arrears）以及市政税豁免征收时间等详细信息。一份完整的税项记录可分为两部分：应课税物业登记册（Register of Rateable Properties）与税项登记册（Rates Register）。前者用于标识物业及纳税义务人，后者则包含会计核算相关的详细信息。若这两部分记录均存在，则会分别进行登记。税项记录的格式多年来历经变迁。最初，市政税的征收与缴纳情况被记录于成册的档案中（即税册（Rate Books）），直至20世纪30年代引入税卡（Rate Cards）。到了20世纪80年代与90年代，自动化系统（automated systems）得到广泛应用，自动化系统的打印输出件通常会作为税项记录留存。不同格式的税项记录序列会分别进行登记。