VPRS 16781 Rate Books

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全部应课税物业（rateable properties）评定并征收差饷（rates）。《1854年市政机构法》（第26号）授权地方议会制定附例，以规范自身议事程序，其中包括差饷征收事宜。尽管存在法定上限，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）是针对应课税物业的差饷征收与缴纳情况的记录。除针对所有物业统一征收的一般差饷（general rate）外，地方议会还可征收额外差饷（extra rate）或专项差饷（special rate）。额外差饷可在一般差饷之外，针对市政辖区内的分区征收，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辖区内特定区域的特殊利益开展工程时征收。地方议会会分别留存一般、额外及专项差饷的记录，因此这些记录会作为独立序列进行登记。针对每一处应课税物业，系统会生成一条记录，用于标识该物业及被评税人，并包含物业年度价值、应缴金额、已缴金额、欠缴金额以及差饷豁免征收时间等详细信息。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）。前者用于标识物业及被评税人，后者则包含会计核算相关的详细信息。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迁。最初，差饷的征收与缴纳情况被记录在成册的账簿中，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）。到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被用作差饷记录。不同格式的差饷记录序列会分别进行登记。