A Zona Especial de Interesse Cultural, Histórico e Arquitetônico (ZEICHA) do Plano Diretor do Município de Camaquã: um estudo de caso dos bens arrolados e a Lei de Isenção do IPTU.

Abstract

The issue of preservation of built heritage assets in Brazil still needs much analysis and discussion. This work, within this perspective, studies the preservation processes that occur in the municipality of Camaquã/RS. In its Municipal Master Plan, Annex X, entitled Special Area of Cultural, Historical and Architectural Interest (ZEICHA), discusses the laws of protection of municipal built heritage and offers specific laws to encourage preservation such as the creation of IPTU Property tax. This paper examines the general laws and points out the need or not to create specific incentive laws, because they have not been created yet. The research analyzes the measures taken to protect Camaquã's heritage assets through the listing, arising from Public Policies established by the municipal Executive Power, as well as, it seeks to point out the problems arising from these protection policies that do not have technical support. The methodology used is based on qualitative criteria, using a questionnaire applied to the entities involved, besides theoretical foundation. The empirical approach is divided into four stages: appreciation of laws; examining the role of ZEICHA in the patrimonial protection of Camaquã; analysis of the measures taken by the municipal government in protecting these assets; and applying a questionnaire to the entities concerned with this issue.