VPRS 19555 Valuation Listings, Computer Printouts

Full description

This series comprises computer printouts recording valuations made by the Shire of Phillip Island II (VA 2487) on rateable properties. Each record details the valuation made in a given year.

Since 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 an integral part of the rating system.

Under the Act, Councils are required to cause a valuation of all rateable properties. 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.

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 Records.

Information recorded includes but is not limited to the following:

- Name of occupier;
- Name and address of the property owner(s);
- Description and situation of the rateable property (usually the address);
- Details of the valuation.