VPRS 12887 Register of Rateable Properties

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全部应课税不动产（rateable properties）制定并征收差饷（rates）。《1854年市政机构法》（Municipal Institutions Act 1854，第26号）授权地方议会制定附例，以规范自身议事程序，其中包括差饷征收事宜。尽管存在法定上限，但差饷征收总额仍由地方议会确定，而差饷亦是地方议会的主要财政收入来源。差饷记录（rate record）系指针对应课税不动产的差饷征收与缴纳情况所形成的档案。除针对所有不动产统一征收的普通差饷（general rate）外，地方议会还可征收附加差饷（extra rate）或专项差饷（special rate）：附加差饷可在普通差饷之外，针对市政辖区内的分区征收，用于覆盖该分区产生的开支；专项差饷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。普通、附加及专项差饷各自设有独立的差饷记录，因此将分别归入不同的档案序列。针对每一处应课税不动产，均会建立专属档案，用于标识该不动产及应课税责任人，并记录该不动产的年度评估价值、应缴金额、已缴金额、欠款余额以及差饷被放弃征收的时间节点。完整的差饷记录可分为两部分：应课税不动产登记册（Register of Rateable Properties）与差饷登记册（Rates Register），前者用于标识不动产及应课税责任人，后者则包含财务核算相关细节；若该两部分档案均存在，则将分别进行归档登记。差饷记录的档案格式历经多年变迁：早期，差饷的征收与缴纳情况均记录于成册的档案中（时称差饷簿（Rate Books）），直至20世纪30年代引入卡片式档案（时称差饷卡（Rate Cards））；到20世纪80年代与90年代，自动化系统已成为主流的记录方式，其打印输出文件通常即作为差饷记录。不同格式的差饷记录序列将分别进行归档登记。