Rate Books (PNCC 2/23/2)

Record Set Type

Series

Series Name

Rate Books

Series Identifier

PNCC 2/23/2

Date

1878/1989

Descriptive Note

Annual lists of rateable properties, showing name and address of ratepayer, legal description of property, valuation of porperty and amount of rates levied by the Council. The entries are arranged in alphabetical order of ratepayers’ names until 1959-1960, after which they became numerical, in order of valuation assessment numbers.

Three rating systems have been used by the Palmerston North Borough and City Councils since the establishment of the Municipality in 1877. As follows:

1. Rating on annual or rental value using values assessed by a Council Valuer. In operation from the 1877-1878 rating year until 1886-1887.

2. Rating on capital value using values assessed by the Government's Property Tax Commissioner. In operation from 1887-1888 until 1896-1897.

3. Rating on unimproved value using values asses by the Government's Valuation Department. In operation since 1897-1898 rating year.

Many of the early rate books are digitised on Manawatū Heritage.

Has Location

Ian Matheson City Archives

Created By

Palmerston North City Council, Treasurer’s Department

Group

Palmerston North City Council