VPRS 14661 Rate and Valuation 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管辖区内的所有应课税物业（rateable property）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，以规范自身运作流程，其中包括差饷的征收工作。尽管存在法定上限，但差饷的征收额度仍由地方议会确定。差饷是地方议会的主要收入来源。
差饷记录（rate record）是记录应课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通用差饷（general rate）外，地方议会还可征收额外差饷（extra rate）或专项差饷（special rate）。额外差饷可在通用差饷之外，针对辖区内的特定分区征收，用于覆盖该分区产生的相关开支。当地方议会为辖区内特定区域的专属利益开展工程时，可征收专项差饷。通用差饷、额外差饷及专项差饷均分别维护差饷记录，因此会以独立序列进行登记。
针对每一处应课税物业，均会创建一份记录，用于标识该物业及缴税义务人，并包含物业年度估值、应缴税额、已缴税额、欠缴金额以及差饷豁免时间等详细信息。一份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）。应课税物业登记册用于标识物业及缴税义务人，而差饷登记册则包含相关会计明细信息。若该两部分记录均存在，则会分别进行登记。
差饷记录的格式多年来历经变更。最初，差饷的征收与缴纳情况均记录于簿册之中（时称差饷簿（Rate Books）），直至20世纪30年代引入卡片式记录（时称差饷卡（Rate Cards））。至20世纪80年代及90年代，自动化系统已得到广泛应用，自动化系统生成的打印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。