Old Houses Which, Nevertheless, Are a Property Of Yours
The Tribute, The Real Estate and The Urban Heritage: Study on the Case of Mariana (Minas Gerais)
Real Estate Taxation, Protected Urban Heritage, Urban Dynamics, City of Mariana
In locations that have protected urban complexes, tax, heritage and urban planning policies can intervene and find more effective measures for their management. Above all, when such areas are central, active and the effects of socioeconomic and real estate dynamics influence their attributes, the public authorities fail to safeguard their listed centers, as well as to develop more appropriate and articulated policies, being able to use territorial taxes for this purpose. goal. In this sense, the municipality of Mariana, located in Minas Gerais, is a relevant case to discuss central aspects of the theme of listed centers. Among the specificities it presents, first, the fact that it is one of the heritage cities of Minas Gerais, listed by the Union since 1945, which presents urban characteristics different from the others from the same period. Furthermore, one can question the management of this heritage, especially after recent events in its territory that put it in the spotlight. Given this fact, it is possible to ask: how to articulate the application of urban real estate taxes in Mariana with a perspective for urban planning, with a view to better management of its protected urban heritage? Reflecting on the relationship between real estate taxes and policies for the management of the listed urban complex of Mariana, this research aims to understand real estate taxation for the management of the listed urban heritage of Mariana, aiming to identify how the tax and its extra-fiscal aspects lead to search for a more equitable area. This research takes as a reference the conceptual framework on real estate taxation and the real estate market in urban centers listed by authors who consider the insertion of urban heritage in the economic field, discuss tax processes and the effectiveness of their application and the lack of understanding of these mechanisms, having in view of the complexity that surrounds them. Qualitative and quantitative approaches are prioritized for data collection and analysis, delimiting the Headquarters district of the aforementioned location for the case study and its listed urban complex as a territorial section.