VPRS 16465 Valuation Books

Municipal ValuationsSince 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 a 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 in the Rate Books.ContentsInitially 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 (replaced by 1958 with ward or riding) containing the property;* number of people occupying the property; and* details of the valuation.The identity of the valuer is recorded on the top of each page. The information recorded is further authenticated by his signature and date of return to the Council, usually on the page following the final valuation. This page will also contain the date and relevant signatures of the adoption of the valuations by the Council.Valuation CardsThe Local Government (Amendment) Act 1959 provided for the return of valuations in the form of a series of numbered cards of loose sheets. In such instances, the Act also specified the creation of a certified list which records the numbers allocated and the following detail for each property: number, unimproved capital value, capital improved value and net annual value.

市政估值（Municipal Valuations）
自1854年《市政机构法案》（第26号）颁布以来，地方议会便获得授权，可就市政辖区内所有应纳税不动产按年征收一般税（General Rates）。（该条款自1873年起被纳入所有地方政府法案）。税项是市政当局的主要收入来源，而估值则是征税体系不可或缺的组成部分。
根据该法案，议会需对所有应纳税不动产开展估值。首次估值须在市政当局成立后至少三个月内完成，后续估值则由议会视情况不定期开展。依据1958年《地方政府法案》的条款，须在前一次估值完成后的六年内至少开展一次新估值。该法案同时规定了估值师编制并提交所有估值报告的格式。估值报告经议会通过后，即成为重要的会计档案，既是制定税率的依据（核定税率为各不动产应评税价值的一定比例），也是将单项估值录入《税册》（Rate Books）的依据。

估值记录内容
初始阶段，估值记录以装订成册的形式留存并提交议会，该册子称为《估值册》（Valuation Book）。每册估值册均包含按法案规定格式印制的页面。估值师需在该册中记录以下信息：
* 占用者的姓名（1874年起新增职业信息）；
* 不动产所有人的姓名、住所（1874年起新增职业信息）；
* 应纳税不动产的描述/坐落信息（通常为地址）；
* 该不动产所属的选举区及分区（1958年起改为选区或骑区（ward or riding））；
* 占用该不动产的人数；
* 估值详情。

每一页顶部均会记录估值师的身份信息。所记录的信息还需经估值师签名及提交议会的日期佐证，该签名与日期通常标注在最后一项估值所在页面的后一页。该页面同时会包含议会通过估值决议的日期及相关签名。

估值卡片
1959年《地方政府（修正案）法案》规定，估值报告可采用一系列带编号的活页卡片形式提交。在此类情形下，法案同时要求编制经认证的清单，记录分配给各不动产的编号以及以下信息：不动产编号、未改良资本价值（unimproved capital value）、改良资本价值（capital improved value）及年度净价值（net annual value）。