Levying and collection of rates

Unique IDAY-0014DescriptionRates are local property taxes, set as a proportion of the value of properties within a municipal jurisdiction. Rateable values are usually based on Improved or Unimproved Capital Value of the land and/or buildings (ICV or UCV) but different formulae have been used at different times.

This activity includes the levying and collection of 'special purpose' rates such as water rates. The Minutes of the Water Committee (CRS 19) record the setting of water rates until control was transferred to the Metropolitan Water and Sewerage Board in 1888.

State and Commonwealth government property, and property owned by religious organisations or charitable bodies, is exempt from paying rates.

A full description of City of Sydney assessment and rating activities is in the file for CRS 17. See also the information leaflet on Assessment Books 1845-1950 (Angela McGing 1996).CreationSydney Corporation Act 1842 ss67, 70 etc.
Authorised the City of Sydney to set and levy rates.

Municipalities Act 1858 (ss79-81) - Councils other than the City of SydneyAbolitionLocal Government (Boundaries) Act 1948 - Councils other than the City of Sydney

Series

City of Sydney Rate Notices

Making of the Rate Book

South Sydney General Correspondence and Subject Files

Leichhardt General Correspondence and Subject Files

General Correspondence and Subject Files

Registers of Ratable and Non-Ratable Land

South Sydney City Council Rate Books

Council of the City of South Sydney - Valuation Books

General Correspondence and Subject Files

Rate Books, 1969-1975 [South Sydney Municipal Council]

List of Property Owners [South Sydney Municipal Council]

Rate Levy Lists, 1976-1982 [South Sydney Municipal Council]

Rate File Microfilm (COM)

Central Activity Files, 1979-1987

Town Clerk's Department Correspondence Files, 1914-1978 [Municipal Council of Sydney / City of Sydney]

Town Clerk's Correspondence Folders, 1899-1913

Letters Sent, 1842-1900

Letters Received, 1843-1899 [Municipal Council of Sydney]

Reports of the Finance Committee I [Municipal Council of Sydney]

Minutes of the Water Committee, 1847-1879

Rate Books, 1844-1928 [Municipal Council of Sydney]

Minutes of the Finance Committee I [Municipal Council of Sydney], 1846-1973

Minutes of the General Purposes Committee, 1899-1973

Description

Start date1st November 1842End date1st November 1842Relationship legacy dataRELATED TO: Suburban municipal government FN-0029 (03/08/1859 to 31/12/1848)
RELATED TO: Rating powers FN-0005 (01/01/1842)

Identification

Source system ID14

Relationships

FunctionRating powersSuburban municipal government

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Levying and collection of rates