Local government (FA450)

Rates and valuations

The activities associated with the determination, administration, review and enforcement of property valuations and property rates. Includes managing the numbering and history of a property.

See Authorisation to Council for records relating to authorisations for direct debit for payments of rates, powers of attorney etc.

See General Retention and Disposal Authority - Administrative records Legal Services - Litigation for records relating to challenges to or appeals against a property's classification status for rating purposes that set a precedent.

See General Retention and Disposal Authority - Administrative records Strategic Management - Policy for records relating to policies to determine rating status and the classification of land.

No	Description of records	Disposal action
20.1	Registers or equivalent summary records of rateable property which show details of the property and owners/ratepayers, e.g. rate books, assessment books (rate books which show minimal details such as the amount of rates paid with no property details are not required as State archives - see entries below).	Required as State archives
20.2	Valuation books compiled by the organisation prior to the Valuation of Land Act applying in the area, e.g. Valuation Books issued by the Valuer - General. Note: see the Notes section of the Valuation of Land Act for details of when the Act applied to each Council area.	Required as State archives
20.3	Summary records relating to the recognition of a unique property identification number, including street numbering and re-numbering.	Required as State archives
20.4	Registers of sale of land for overdue rates.	Required as State archives
20.5	Records relating to the payment and non-payment of rates. Includes: rate notices issued and payments received appeals or objections to rates notices debt recovery transactions including transfer or sale of land to recover debts and ex-gratia payments properties where owners are unknown outstanding rates certificates and notifications notices issued to ratepayers in relation to valuations, rates and charges, rate remissions, classification of land, etc. appeals against a property's classification status for rating purposes objections against the inclusion of land owned or managed by a public organisation in the rates rebate list.	Retain minimum of 7 years after action completed, then destroy
20.6	Records relating to managing applications for rate rebates, reductions, payment plans etc. Includes: approval for rate rebates, reductions or waivers requests for exemptions or postponements of rates requests to pay by instalments. Records include: applications determinations agreements correspondence regarding payments, etc.	Retain minimum of 7 years after rebate, postponement or instalment plan no longer applies, then destroy
20.7	Facilitative records relating to rate collection, payment and system updates. Includes: advices of change of address for delivery of rate notices elections to receive rate notices electronically reminders of payments due applications for waiver of requirement to pay that are not granted notices of the transfer, sale or change of status of property returns relating to the valuation or rating status or classification of properties valuation notices, valuation books, lists, checklists and Supplementary valuation lists provided by the Valuer-General sale of land where the sale does not proceed notifications of new addresses and numbers to owners and residents of properties, including street, house, rural road and property numbering.	Retain until administrative or reference use ceases, then destroy

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