VPRS 12571 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管辖区内的所有应课税物业（rateable property）核定并征收税款（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，其中包括税款征收工作。尽管存在法定上限，但税款额度仍由地方议会自行确定。税款是地方议会的主要收入来源。
税款记录（rate record）是对应课税物业的税款征收与缴纳情况的记录。除了对所有物业统一征收的一般税款（general rate）外，地方议会还可征收附加税款（extra rate）或专项税款（special rate）。附加税款可在一般税款之外，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。当地方议会开展旨在惠及市政辖区内特定区域的工程时，可征收专项税款。针对一般、附加及专项税款，需分别留存税款记录，因此这些记录会被登记为独立的序列。
针对每一处应课税物业，均会创建一条记录，用于标识该物业及纳税主体，并包含物业年度估值、应缴金额、已缴金额、欠款情况以及税款豁免时间等详细信息。完整的税款记录可分为两部分：应课税物业登记簿（Register of Rateable Properties）与税款登记簿（Rates Register）。应课税物业登记簿用于标识物业及纳税主体，而税款登记簿则包含会计核算相关的详细信息。若同时存在这两部分记录，则需分别进行登记。
多年来，税款记录的格式历经演变。最初，税款的征收与缴纳情况被记录于账簿中（此类账簿称为税款簿（Rate Book）），直至20世纪30年代引入卡片式记录（此类卡片称为税款卡（Rate Card））。20世纪80年代至90年代，自动化系统得到广泛应用，自动化系统的打印输出文件通常即作为税款记录。不同格式的税款记录序列需分别进行登记。