VPRS 15152 Rate and Valuation Records (GRS 1210)

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（local council）均须就其管辖区内的所有应课差饷物业（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，其中包括差饷征收工作。尽管存在法定上限限制，但差饷税额仍由地方议会确定。差饷是地方议会的主要收入来源。差饷记录（rate record）是记录应课差饷物业的差饷征收与缴纳情况的文档。除面向所有物业统一征收的一般差饷外，地方议会还可征收额外差饷或特别差饷。额外差饷可在一般差饷之外，针对市政区域的某一分区征收，用于覆盖该分区产生的相关开支。当议会为市政区域某一特定部分的专属利益实施工程时，可征收特别差饷。一般差饷、额外差饷与特别差饷需分别维护差饷记录，因此这些记录会被登记为独立的系列。针对每一处应课差饷物业，均会创建对应的记录，用以标识该物业及应课税人士，并包含物业年度价值、应缴金额、已缴金额、欠款金额以及差饷豁免情况等详细信息。一份完整的差饷记录可包含两部分：应课差饷物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。前者用于标识应课税物业及相关人士，后者则包含会计核算明细。若存在这两部分记录，则需分别进行登记。差饷记录的格式多年来历经演变。最初，差饷的征收与缴纳情况均记录于账簿中（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年代与90年代，自动化系统已得到广泛应用，自动化系统的打印输出通常即作为差饷记录。不同格式的差饷记录系列需分别进行登记。