OK, here is more information. I have a request from an executor of an estate to supply the amount of the rates & charges levied annually, going back to when the property was purchased in 1993. As these records are well prior to my starting as a rates officer, I am unable to locate the records that far back, managing only to go back to 1999. However, this raised in my mind just exactly how long we need to keep this information. What I imagine I would be looking for is the annual report of the amounts of rates and service charges raised against each property. Additionally, I am not sure what the electronic equivalent of a rate book or rate card may be – if it’s what I suspect, then I fear that this Council has not in fact retained this information, as previous software used has been decommissioned & is no longer able to be accessed.
I note that 25.9.1 refers to summary records of rateable property – the annual report of rates & charges is not a summary, it is a detailed report. Moreover, it may include charges on properties that are non-rateable but liable for service charges.
25.5.4 refers to ‘records of notices issued to ratepayers – this is closer to the mark, I think.
Des this clarify my question?
