VPRS 16183 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，各地方议会均须就其市政辖区内的所有应课税物业（rateable properties）制定并征收税款（rates）。《1854年市政机构法案（第26号）》授权地方议会制定附属细则，以规范自身议事程序，其中包括税款征收事宜。尽管存在法定上限，但税款金额仍由议会决定。税款是议会的主要收入来源。
税款记录（rate record）是记录应课税物业税款征收与缴纳情况的档案。除了对所有物业统一征收的一般性税款（general rate）外，议会还可征收附加税款（extra rate）或专项税款（special rate）。附加税款可在一般性税款之外，针对市政某一分区征收，用于覆盖该分区产生的开支。当议会为市政特定区域的特殊利益开展工程时，可征收专项税款。针对一般性、附加性及专项税款分别维护税款记录，因此这些记录将作为独立序列进行登记。
针对每一处应课税物业，均会创建档案以标识该物业及纳税义务人，并包含物业年度估值、应缴金额、已缴金额、拖欠款项以及税款停征时间等详细信息。完整的税款记录可分为两部分：应课税物业登记册（Register of Rateable Properties）与税款登记册（Rates Register）。应课税物业登记册用于标识物业及纳税义务人，税款登记册则包含会计核算相关的详细信息。若存在这两部分档案，则将分别进行登记。
多年来，税款记录的格式历经变迁。最初，税款的征收与缴纳情况被记录于册簿（时称税款簿（Rate Books））中，直至20世纪30年代引入卡片形式（时称税款卡（Rate Cards））。20世纪80至90年代，自动化系统得到广泛应用，自动化系统的打印输出文件通常作为税款记录使用。不同格式的税款记录序列将分别进行登记。