Series GRS1393 - COLAC SHIRE COUNCIL - Rate books

Identity area

Reference code

GRS1393

Title

COLAC SHIRE COUNCIL - Rate books

Date(s)

  • 1865 - 1990 (Creation)

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Name of creator

(1859 - 1994)

Administrative history

Colac was created a District on 11 March 1859. It was proclaimed a Shire on 10 May 1864. It was redefined on 7 November 1890. It was re-subdivided into 4 Ridings on 31 March 1901 when the Township of Colac was created. It was part severed and constituted part of Otway Shire on 6 May 1919. It was part severed and constituted as the Borough of Colac on 19 January 1938. Local Government Reform The Shire was abolished in 1994 as part of a statewide program of local government reform enacted between 1993 and 1995. The reform process reduced the number of councils from 210 to 78. It amalgamated with Barrabool Shire and severances from Greater Geelong and Winchelsea Shire on 9 March 1994. Its subsequent agency is Winchelsea Shire.

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Appraisal, destruction and scheduling

Accruals

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Restricted

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Existence and location of copies

Years 1865-1955 on microfilm reels 544-555 and 1104-1112, years 1865-1923 also on CDROM 225

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Note

Access Status Please use copies in reading room where available. Scope and Content Rate records can be arranged in various ways. It is common for rate records to be created according to the year in which the rate was levied and then by the ward or riding of the municipal district. Within that arrangement entries are usually made by street and property number. The arrangement of the streets may be alphabetical but more often than not they are arranged according to an established route taken by the assessor. In the latter case it is common for the entries for each property to be allocated a consecutive rate (or assessment) number which reflects the particular route. The rate numbers usually change each year due to the addition or removal of rateable properties along the route. An index to street names is sometimes created to assist identification of entries under this arrangement. Function / Content 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 sometimes registered separately. This series comprises all formats of rate records. There is a gap in the date range between 1955 and 1961.

Alternative identifier(s)

PROV

VPRS 15508

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