This series comprises records of rates and valuations of property kept by the Caboolture Divisional Board, Pine Divisional Board, Pine Shire Council and Pine Rivers Shire Council.
During the period 1887 to 1899 separate registers were kept for valuations and rates which recorded the annual rate assessments of rateable properties in the Division of Pine. The valuation registers contain the following information: a sequential rates assessment or valuation number, occupier surname, christian name, and trade or occupation , owner’s surname, christian name, residence of owner, county and parish or town of rateable property (including number, area and description of any buildings erected on the property), if let, for what purpose or in what manner (ie. conditions of lease) and the net annual (or rebateable) value (including land value, building value and total value). Some of the information contained in these valuation registers is duplicated in the rate books. In addition, the rates assessment numbers recorded in the valuation registers correspond with those recorded in the rate books.
Rate books for the period 1888 to 1899 record the following information: rate assessment number (sequential), occupier's surname, christian name and trade or occupation, owner's surname, christian name, place of residence and trade, description and situation of the rateable property (including county and parish or town, number of portion and subdivisions, etc.), net annual or rateable value, general rate, arrears, particulars of rates received and arrears at end of the year (carried forward). The rates for each division are recorded separately within the rate books. Some of the information contained in these rate books is duplicated in the valuation registers and rates assessment numbers correspond with those recorded in the valuation registers.
After 1899, separate registers for valuations and rates were no longer kept. Instead, the two registers were combined into the Valuation register and rate book. These registers record the annual valuation and rate assessments of rateable properties in the Pine Division and subsequent Pine Shire and Pine Rivers Shire. The registers record the following information: number (sequential rate assessment number), occupier's surname, christian name and trade or occupation, owner's surname, christian name, place of residence and trade, nature of tenure, situation and area of land (including county and parish or town, number of portion and subdivisions, etc.), statement of annual rent, capital value, arrears from previous year (including each type of rate listed separately e.g. general rate, noxious weed rate, loan rate, sanitary rate, health rate and special rates), rates for current year (including each type of rate listed separately), particulars of rates received and arrears.
The Valuation registers and rate books were superseded by the rate card system.
These comprise bound rate cards (ledgers) that record the annual rate assessments and payments on properties in the Pine Shire and Pine Rivers Shire. The cards record the different types of rates (e.g. general, water, sewerage and cleansing rates) levied on the different types of rateable properties within each division (eg. residential, commercial and rural properties). In many instances the name of the rate payer recorded changed as the property was transferred from one owner to the next. At the top of each card are the following details: division number, county, parish, locality of property, nature of tenure, number of old rate card and assessment numbers (in red type in the top right hand corner). Other information recorded includes: name, address, etc. of owner of property, sale and transfer details, portion number, registered plan number, half yearly rate assessment for each type of rate, terms for which service charges were levied (not including periods of vacancy) and rateable value of property. On the reverse side of the card, the following payment details were recorded: charges levied for each type of rate, date, total levy, arrears debit/credit, interest on arrears, date reference, cash or credit, discount or interest charged, assessment numbers, total due and balance. At the end of Volumes 11 and 28 are a number of cards entitled 'control cards.' These cards are identical to the rest of the rate cards, but record information relating to the overall daily balance of the rate fund/account. Details include: date, particulars of payments, amount, balance brought forward (from previous control cards) and amount carried forward. The entries are in chronological order.
The series also includes rate cards or ledgers from 1963 - 1971 of Pine Rivers Shire Council which are arranged (with the exception of one bundle which includes Divisional control cards) alphabetically by parish, namely Bunya, Parker, Pine, Sahl, Samford, Samford, Samsonvale, Warner and Whiteside. The majority of these cards are stamped cancelled, and appear to have been removed from the main series of rate card books. Details on each card include parish, assessment number, locality of property and real property description, name and address of ratepayer, value, rates, including general, cleansing and water, interest, discount and any remarks. On the reverse side, the date and payment details are recorded.
From 1971 to1985, the rate cards provide for name and address of ratepayer, assessment number, adjustable rateable values, effective value date and unimproved value, property locations, real property description, building permit number, transfer number and date printed, and data regarding cleansing, water and sewerage.
The series also includes bound computer print-outs from 1971 entitled "Details of rates and charges" and "Rate Books/Supplementary Rates/Rate Status Report". These do not contain property descriptions or ratepayer details. They contain only the assessment number, valuation arrears, interest, general, cleansing, sewerage and water rates, yearly total and outstanding balance.