VPRS 8167 Rate Books

Full description

The revenue of a municipality is in part derived from the levying of rates on rateable properties within a municipal district. The rate book is the record of the levying and payment of rates on rateable properties. It includes for each rateable property information which identifies the property and the person rated, details assessment information and annual value of the property and records the amounts due, amounts paid, arrears and when rates are abandoned.

The books are arranged in rate number order which is usually determined by the order in which properties are valued. Properties are valued by street and in number order within the street. In some rate books one side of a street is valued and then the other. An index to street names appears at the beginning of a rate book.

Rate books can be bound volumes, loose leaves or cards depending on the system in use at the municipality. The rates are signed by not less than three members of the council and sealed with the seal of the municipality.

Rates can include general rates, extra rates and separate rates. General rates are levied equally on all rateable properties within the municipality. General rates form part of the municipal fund which is used for expenses incurred in carrying out the Local Government Act. The amount of the rate is determined by council although a statutory limit applies. A rate is struck as a proportion of the rateable value of each property.

A council may levy an extra rate on a subdivision of a municipality to cover expenses incurred in that subdivision. The extra rate is in addition to the general rate although the two combined may not exceed a specified statutory limit. A separate rate book is kept to account for the extra rate.

A separate rate is levied when the council undertakes works for the special benefit of a particular portion of the municipality. A separate rate may only be levied after the council has been petitioned by the occupiers and owners of property in that portion of the municipality to receive the benefit. A separate rate book is used to account for the separate rate.

Details recorded in Rate Books include:

number of the rate
name and trade/occupation of the person rated
name and occupation of the owner
description and situation of the property assessed
its annual value.

This series consists of rate books for the Keilor Road District (1863-1871), subsequently the Shire of Keilor (1871-1961) and the City of Keilor from 1961 onwards.

Microfilm copies of the Rate Books for the period 1920 to 1957 are available in VPRS 2316 Microfilm Copy of Rate Books.

The P1 consignment of this series covers the period 1868 to 1959.

Between 1868 and 1927/28 each volume includes rates for Doulta Galla, Maribyrnong and Tullamarine Ridings.

Rate books for the period 1878 to 1887 and 1894 to 1896 were presumed not extant at the time of registration of the series in 1990.

From 1928/29 onwards a separate rate book is kept for Doulta Galla Riding.

From 1939/40 Doulta Galla Riding rates are recorded in three volumes annually.

In 1957/8/9 Niddrie Riding is included in the Maribyrnong/Tullamarine rate books.