The rent, the occupancy rate and the laudemium are property charges, collected by the Federal
Government, due to exclusive and long-lasting use of navy lands, those located 33 meters, on
the way to the continente, counted by the middle high-water line of 1831. The Amazon
estuarian zone has a high occurrence of navy lands, but it needs more studies about property
charges collected on such zones. This academic work is interested, then, to study the socio spatial impact of the property charges on the long-lasting navy lands and its increments and
its impact on Eastern Amazon, in particular on the first heritage league territory of Belém/PA,
as a goal to analize the equity tax isonomy measure and the third part inmate contributive
capacity would be applied to incident occupancy rate collection in union sea land property
located on the first heritage league territory of Belém/PA. Its specific goals are to do a
literature review on union sea land property, use policy, demarcation procedure, its legal
status and its aplication related to riverbanks in the first heritage league of Belém/PA; analize
the inicial fundraiser collection of the navy lands and its increments, the matrix rule of the
incidence, the isonomy cases and the intergovernamental transfers; to check the socio-spatial
occurrence of occupancy rate and its relation with third part’s inmate contributive capacity
and the exemption hypotheses. This academic work is justified on fiscal justice required
application regarding the property charges on union sea land property. It establishes as a
deductive scientific method, used in a qualitative research. The procedure method is the study
case of the navy lands and its increments on the first heritage league on Belém/PA, made
through document and literature research techniques. Based on the research, it’s indicated
that, in the socio-spatial context, the main use policy applied to navy lands and its increments
located on methodological clipping área it’s the occupancy policy, occupancy rate taxable
event, economically more serious than the rent, whose has a concentraded collection on
lowland zones without basic sanitation, mostly occupied by low-income population. It
appears that, despite the requirement to apply the contributive capacity and the tax isonomy
related to property charges, on study zone, the occupancy rate focuses without distinction,
even to those who could benefit from the equity tax exemption.
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