Do you know the difference between LAUDÊMIO and FORO?

There are some taxes that affect owners of properties located on marine land: the Laudêmio, the Foro, and the Occupation Tax. The last two represent a percentage of the value of the property and, according to Law 13,347, were subject to adjustment limitations of up to 10.54%.

Navy Land

Marine land is said to be those properties that, according to Decree-Law No. 9,760/1946 , are located at a depth of 33 meters in relation to the position of the high tide-average line of 1,831, measured horizontally for the part of the land, as far as there is tidal influence:

a) Those located on the continent, on the sea coast and on the banks of rivers and lagoons, as far as the influence of the tides is felt;

b) Those that surround the islands, located in areas where the influence of the tides is felt.

Single paragraph. For the purposes of this article, the influence of tides is characterized by the periodic oscillation of at least 5 (five) centimeters in the water level, which occurs at any time of the year.

Such land is included among the Union's real estate. In order to legally occupy it, it is necessary to pay an annual fee. The same decree that deals with Union assets does not consider areas that have passed to the domain of states, municipalities or individuals to be marine land.

There are two types of ownership exercised over properties located in marine areas, which are divided into:

• OCCUPANTS - they are the majority and only have the right to occupy; It is

• FOREIGN OWNERS - enjoy more rights than the occupant, since they also have useful ownership, as they have jurisdiction contracts.

Laudemius

Fee paid to the Union during the purchase and sale transaction with definitive deed, which takes place involving marine land.

Forum

The fee is paid to the Union for not having full control of the property. The secured lands are subject to payment of 0.6% (six tenths of a percent) of the value of the respective freehold, which will be updated annually.

Occupancy rate

Indicates precarious rights over a property and characterized by the existence of improvements.

Both the occupancy tax and the forum are paid annually, in installments.

Why do we pay these taxes?

To guarantee national defense in the event of a possible attack, since 1818 Brazil has had land designated for the Navy, and also with the aim of enabling the free flow of bathers to the beaches.

In this sense, Decree-Law No. 9,760/46 provides that all land with a depth of up to 33 meters horizontally from the average high tide of 1,831 constitutes Navy land.

Therefore, high water is considered the maximum level of high tide, as it was based on the range of cannon fire at that time. In other words, current legislation uses a cartographic variable of 1,831 as a criterion.

Demarcation

It is the responsibility of the Ministry of Planning, Budget and Management, through the Union Heritage Secretariat, to demarcate marine lands and their additions. These are defined through technical studies based on plans, maps, historical documents, wave and tide data.

The demarcation process has been constantly questioned in court. However, Decree-Law 9,760/46 presupposes that the legal validity of a new demarcation depends on the personal summons/citation of the owners of properties located on these lands, under penalty of violating due legal process, which makes this new demarcation extremely difficult.

In this way, since it becomes impractical to carry it out for the common citizen, the delimitation is up to the Navy's own conceptualization.

Therefore, due to this lack of updating of the Law, an imaginary line is still used that was based on the 1831 tide line.

Between 1996 and 2000, a cartographic review took place demarcating properties, which only amplified the issue, as several owners were surprised by the debt of late fees and laudemios for properties that were not even close to the sea previously. And worse, in addition to the controversial cartographic review, most owners were not personally informed of this change, causing charges and, often, interest and fines for non-compliance, as the owners ignored the new obligation that had reached them.

This change, which led to the incidence of the laudêmio, extended not only to land that was up to 33 meters from the high tide of the seafront, but also to all land that is located at that distance from rivers and lakes, which have a connection with the sea, receiving influence from changing tides.

Thus, many owners only discovered that the property they owned was in debt years after this renovation, when they tried to sell their properties. While others, to this day, don't even know about this situation.

The assessment is charged on the sale of the property, based on the value of the property, with a rate of 5%. This amount is paid to the SPU (Superintendency of Union Heritage). Although the obligation to pay the award lies with the owner of the property, who is selling it, in reality the payment ends up being transferred to the buyer.

Furthermore, in 2015, with the entry into force of laws 13,139 and 13,240, which changed the calculation of the forum and the occupancy tax – it provided for the installments and remission of property debts with the Union and the administration, respectively, the alienation, transfer of management of Union properties and their use for the creation of funds. The new legislation established that the calculation of the value per square meter of Union land must use the Generic Value Plan as a standard. This amount is taken as the basis for calculating fees and occupation taxes, being a fraction of the value of the land.

The content presented demonstrates the need for the parties to find out in advance to know whether the property being negotiated is in a situation where the assessment is to be collected, and also whether the calculation is correct, making it prudent, therefore, to seek legal advice. , which will bring more security, protecting you from possible adversities and setbacks.