VPRS 2870 Rate Records

Note that rate records of the Shire of Heidelberg dating from 1876 to 1891 are located in VPRS 3823. For Greensborough Ward 1937-1964, see VPRS 3791.Every year each local council is required to make and levy rates in respect of all rateable properties within their 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 subject to a petition lodged by the owners and occupiers of property in that portion. Separate rate records are maintained for general, extra and special rates.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.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) which gave way in the 1950's and 1960's to cards and in the 1980's and 1990's to automated systems.

请注意，1876年至1891年的海德堡郡（Shire of Heidelberg）税率记录馆藏于VPRS 3823。如需查阅1937年至1964年格林斯伯勒区（Greensborough Ward）的相关税率记录，请参考VPRS 3791。
每年，各地方议会均须就其管辖区内所有应课税物业制定并征收税率。1854年《市政机构法案》（Municipal Institutions Act 1854，第26号）授权地方议会制定内部议事规程，其中涵盖税率征收相关条例。因此税率金额由议会确定，但需遵守法定上限。税率是议会的主要收入来源。
税率记录是对应课税物业的税率征收与缴纳情况的官方记载。除对所有物业统一征收的普通税率外，议会还可征收附加税率或专项税率。附加税率可在普通税率基础上，针对市政辖区内的某一分区征收，用于覆盖该分区产生的相关开支。专项税率的征收需满足以下条件：当议会为市政辖区内特定区域的专属受益项目开展工程时，需收到该区域物业所有权人与占用人提交的请愿书，方可针对该区域征收专项税率。普通税率、附加税率与专项税率分别设有独立的税率记录档案。
针对每一处应课税物业，均会创建专属记录，用于标识该物业及被征税主体，并包含物业年度价值、应缴金额、已缴金额、欠款情况以及税率停征时间等详细信息。完整的税率记录可分为两部分：应课税物业登记册（Register of Rateable Properties）与税率登记册（Rates Register）。前者用于标识物业及被征税主体，后者则包含全部会计核算相关细节。
税率记录的格式历经多次演变。早期，税率征收与缴纳情况均记录于卷宗（即税率簿（Rate Books））中；20世纪50至60年代，卷宗式档案逐渐被卡片式档案取代；到20世纪80至90年代，则改用自动化系统进行管理。