VPRS 5563 Valuation Books

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 property. 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. Under the provisions of the Local Government Act 1958 a valuation must be held at least once within the six years following the previous one.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 of the Rate Books.Initially valuations were recorded and returned to Council in a bound volume known as the Valuation Book. Each book comprises pages printed in the form specified in the Act. The following detail is recorded in these books by the Valuer:- Name (and from 1874 occupation) of occupier- Name, residence (and from 1874 occupation) of the owner(s)- Description/situation of the rateable property (usually the address)- Electoral district and division containing the property- Details of the valuation.

自1854年《市政机构法案》（第26号）正式公布施行以来，地方议会即被授予法定职权，可就其市政管辖区内的全部应纳税不动产（rateable properties）按年度征收一般市政税（General Rates）。（该条款自1873年起被纳入所有地方政府法案（Local Government Acts）之中。）
市政税是地方政府的核心收入来源，而估值工作则是征税估值体系不可或缺的组成部分。依据该法案，地方议会需牵头开展辖区内所有应纳税不动产的估值工作：首次估值须在市政机构成立后至少三个月内完成，后续估值的开展周期由议会自行决定。根据《1958年地方政府法案》（Local Government Act 1958）的相关规定，每两次估值的间隔不得超过六年，即须在前一次估值完成后的六年内至少开展一次新的估值。
该法案同时明确了估值师编制并提交所有估值报告的法定格式。经议会审议通过后的一般估值报告，将成为地方政府重要的会计档案：其既是核定市政税税率的依据（核定税率为每处不动产应纳税估值额的一定比例），也是将单处不动产估值信息录入《差饷簿》（Rate Books）账户的基础。
早期，所有估值信息均被记录于装订成册的《估值簿》（Valuation Book）中，并提交至地方议会。每册估值簿均印有法案规定的标准格式页面。估值师需在该簿中记录以下详细信息：
- 占用人姓名（自1874年起新增记录其职业）
- 不动产所有人姓名、居所地址（自1874年起新增记录其职业）
- 应纳税不动产的描述及坐落信息（通常为具体地址）
- 该不动产所属的选举区及选区划分
- 估值相关的全部详细信息。