VPRS 19555 Valuation Listings, Computer Printouts

This series comprises computer printouts recording valuations made by the Shire of Phillip Island II (VA 2487) on rateable properties. Each record details the valuation made in a given year. Since the proclamation of the Municipal Institutions Act 1854 (No.26) local Councils have been empowered to annually make the levy General Rates in respect of all rateable properties within the municipal district (this provision has been incorporated in all Local Government Acts from 1873). Rates are the main source of income of the municipality and valuation is an integral part of the rating system. Under the Act, Councils are required to cause a valuation of all rateable properties. The initial valuation must take place no less than three months after the constitution of the municipality with subsequent valuations occurring from time to time as determined by the Council. The Act also specifies the form in which the valuer is to make and return all valuations. Once adopted by the Council, the return of general valuation becomes an important accounting record. It serves as the basis for making of the rate (the rate struck is a proportion of the rateable value of each property), and for entry of individual valuations to the accounts in the Rate Records. Information recorded includes but is not limited to the following: - Name of occupier; - Name and address of the property owner(s); - Description and situation of the rateable property (usually the address); - Details of the valuation.

本数据集系列为计算机打印输出文件，记录了菲利普岛第二郡（Shire of Phillip Island II，档案编号VA 2487）针对所有应课税物业作出的估值信息。每份记录均详细载明了对应年度的估值情况。

自1854年第26号《市政机构法案》（Municipal Institutions Act 1854 (No.26)）正式公布以来，地方议会即被赋予职权，每年可就其市政管辖区内的全部应课税物业征收一般市政税；该条款自1873年起被纳入所有地方政府法案中。市政税是地方政府的核心收入来源，而物业估值则是征税体系中不可或缺的核心环节。

根据该法案要求，地方议会需牵头完成辖区内所有应课税物业的估值工作。首次估值需在市政机构成立后至少三个月内启动，后续估值频次及安排由议会自行决定。该法案同时明确了估值师编制并提交全部估值报告的规范格式。

经议会审议通过后，一般估值报告即成为重要的会计档案，既是核定市政税税额的依据（核定税额为各物业应课税价值的一定比例），也是在《税项记录》（Rate Records）中录入单笔估值信息的依据。

记录涵盖的信息包括但不限于以下内容：
- 物业占用者姓名；
- 物业所有者姓名及联系地址；
- 应课税物业的描述与坐落信息（通常为物业地址）；
- 估值详情。