VPRS 7276 Assessment Book

Full description

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 property. 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. Under the provisions of the Local Government Act 1958 a valuation must be held at least once within the six years following the previous one.

Valuations were initially documented in volumes known as Assessment Books. At some point during the 19th Century still to be determined, these were renamed as Valuation Books.

Information recorded will usually include a valuation number, names of the owner and occupier of the property, a description of the property, location, assessment and remarks.