promptly and fully. Latterly, collectors have been employees of the County Council, and the collection of rates directly by the Council’s Rates Office is now common. This Office continues to liaise with the Government’s Valuation Office, which is ultimately responsible for maintaining accurate valuations, and the valuation maps. The Commissioners of Valuation have occasionally modified administrative boundaries for rates purposes, with the approval of relevant local authorities. In addition, owing to changes to the Cork City Boundary, a portion or all of some EDs have gradually become part of the Cork City Rates Collection area (e.g., Blackrock, Blackpool). Since its creation, rates have been a major source of funding for Cork County Council, for much of its existence being the main source of revenue which, together with grants from central government, paid for its work. In the later twentieth century particularly since the abolition of domestic rates, local authorities have become more dependent on government grants, and rates income is one of a number of strands of revenue, others including motor taxation and development charges.
Archival History
Records kept by Cork County Council Rates Department, transferred to Cork City & County Archives in 2009 and earlier accessions.
CONTENT AND STRUCTURE
Scope and Content Property Valuation of County Cork, under the General Valuation of Ireland. The series consists of several generations of rates valuation books maintained by rates collectors working for Cork County Council or its predecessor, the County Grand Jury. Rates were collected under the General Valuation of Ireland, and collectors and local authorities made returns to the Valuation Office in Dublin. Valuation lists record occupiers and lessors (owners) of property, its extent, its valuation, and changes to any of the above. Most lists contain totals and abstracts, with annual revisions recorded in different colour inks.
System of Arrangement CC/R/VL/1
Barony Valuation Lists, c1888-1897 Valuation Abstracts, 1899-1976
CC/R/VL/2 CC/R/VL/3 CC/R/VL/4 CC/R/VL/5 CC/R/VL/6
Barony and Rural District Valuation lists, c1898-1907
Rural District Valuation lists, c.1910-c1940 County Cork Valuation Lists, c1930-c1980
Appeal Lists, 1939-1966.
PERSON/INSTITUTION INDEX:
Cork County Council
Grand Jury, County of Cork
6 | P a g e
Powered by FlippingBook