Elaboração de um zoneamento de auxílio a planta genérica de valores como instrumento de planejamento urbano face à realidade do município de Rio Largo

Abstract

The Plant of Generic Values (PGV) assumes a determinant function for urban planning, since it is through this the public administration becomes able to analyze the distribution of market values of real estate contained in the urban area of the municipality, and thus apply a tax burden with a guarantee of fiscal equity. Taxes that are under municipal responsibility ensure that the revenue collected is applied towards the city's development, seeking to meet the social demands and the budget balance. The calculation of such taxes is based on the values established in the PGV, but due to their outdated or absence, many municipalities of small and medium size do not carry out the taxation in an appropriate way. The city of Rio Largo/AL has a significant lack of geographic information, as well as land registry data. Thus, a cartographic product of fiscal zoning of the municipality was elaborated, as a support to a future PGV. The purpose of this study is to represent the dynamics of the market values practiced with basis on the land value, even in the face of setbacks dealt by municipalities with a similar reality of Rio Largo, so that it became a viable alternative to the calculation basis of municipalities tax. The final product was given through geoprocessing techniques, such as georeferencing and interpolation of samples by kriging, with help of software in GIS platform. The Surveyor and Cartographer Engineer must solve the problems faced without the quality of the product provided is compromised, always generating solutions technically and economically viable. In this case, the result was a fiscal zoning considered as a thematic cartographic product for planning purposes, since it represents the dynamics of the market values practiced in the municipality in question and allows for a quality taxation and with more transparency to the taxpayer. Thus, the resulting product has become sufficient, considering the obstacles faced for the elaboration of PGV in small and medium municipalities.