VPRS 14755 Property Rate Book

Full description

This series consists of computer printouts of the property rate book created by the City of Heidelberg (VA 444). Information contained on the printout includes the property number (also referred to as the reference number), the property address, the ratepayer's name and address, improvements made on the property, lot number, assessment number, whether the ratepayer was a pensioner and the amount of the rate.

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.

Researcher Note

Rate records created by the City of Heidelberg (VA 444) are also contained within the following series: VPRS 2870 Rate Records; VPRS 3823 Rate Books; VPRS 3791 Rate Books; VPRS 3898 Valuation and Rates Register Cards; VPRS 3895 Rates Summary; VPRS 3510 Rates Correspondence Files; VPRS 4049 Letters & Applications for Valuation Certificates; VPRS 3742 Rate Certificate Books; VPRS 3567 Greensborough Riding Valuation Book; and VPRS 4948 Valuation Registers. The nature of the relationships between these series and VPRS 14755 requires further research.