VPRS 12895 Rate and Valuation Register, Assessment Number Order

Full description

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.

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.

Details included were: assessment number, name of ward; street address; name and occupation of occupier; name and address of owner; description of property; date of valuation, I.C.V. (Improved Capital Value) and other valuation assessments.

Details of assessment of rates or rates paid were not included in the rate and valuation register. However, the information in the register may have been used to assess the rates for rateable properties.