VPRS 7298 Special 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）均需为本市政辖区（municipal district）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（by-laws），规范自身运作流程，其中包括差饷征收事宜。尽管存在法定上限（statutory limit），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财政收入来源。

差饷记录是记录应课税物业的差饷征收与缴纳情况的档案。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（extra rate）或专项差饷（special rate）。额外差饷可在一般差饷基础上，针对市政辖区内的分区征收，用于覆盖该分区产生的开支。当地方议会为市政辖区内特定区域开展专项受益工程时，可征收专项差饷。地方议会需分别保管一般差饷、额外差饷及专项差饷的记录，因此这些记录会被注册为独立的系列档案。

针对每一处应课税物业，将创建对应档案，标识该物业及应课税责任人（person rated），并记录物业的年度估值、应缴金额、已缴金额、欠款（arrears）情况以及差饷停征的相关时间节点。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应课税责任人，而差饷登记册则包含财务核算相关的详细信息。若这两部分档案均存在，则需分别进行注册登记。

差饷记录的档案格式历经多次变迁。最初，差饷的征收与缴纳情况被记录于册簿（时称‘差饷簿（Rate Books）’）中，直至20世纪30年代引入卡片式档案（时称‘差饷卡（Rate Cards）’）。20世纪80年代至90年代，自动化系统（automated systems）得到广泛应用，自动化系统生成的打印件通常作为差饷记录留存。不同格式的差饷记录系列需分别进行注册登记。