VPRS 3527 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管辖区内的全部应评税物业（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属法例，以规范自身运作流程，其中包括税款征收事宜。尽管存在法定上限，但差饷的征收额度仍由地方议会确定，而差饷亦是地方议会的主要财政收入来源。差饷记录是对应评税物业的差饷征收与缴纳情况的档案。除了对所有物业统一征收的普通差饷外，地方议会还可征收附加差饷或专项差饷。附加差饷可在普通差饷之外，针对市政管辖区内的特定分区征收，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管辖区内特定区域的专属利益开展工程时征收。系统会分别为普通差饷、附加差饷及专项差饷留存差饷记录，因此这些记录会被归入不同的登记序列。针对每一处应评税物业，均会创建一条记录，用于标识该物业及纳税义务人，并包含物业年度估值、应缴税额、已缴税额、拖欠税款以及差饷停征情况等详细信息。完整的差饷记录可分为两部分：应评税物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register），其中应评税物业登记册用于标识物业及纳税义务人，而差饷登记册则包含相关会计明细。若该两部分记录均存在，则会分别进行登记。多年来，差饷记录的格式历经多次演变：最初，差饷的征收与缴纳情况均记录于成册的账簿（时称差饷簿（Rate Books））中，直至20世纪30年代卡片式记录（时称差饷卡（Rate Cards））得以推广应用；到了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，自动化系统的打印输出文件通常即作为差饷记录使用。不同格式的差饷记录序列均会分别进行登记。