The regular exercise of the power of policy constitutes generating fact of the tax, understood as the power that the State is delimiting the individual right, to promote public good. Already in compliance with to lecionado for Rose the Jnior, it is had So that the tax can on the basis of be charged to be able of policy, it must have a consideration character and must the policy power be exerted of regular form, that is, to be played by competent agency in the limits of the applicable law. (Jnior, 1993, P. 260). In this vertex, he also constitutes generating fact of the tax, the specific and divisible utility use, given to the contributor or rank to its disposal. Specific that one is understood for public service that provides to the contributor an individual and direct advantage, and for public service divisible that one that can be used separately per item of its users. (Jnior, 1993). The tax is charged with intention to reimburse the State of the cost expended in the performance of certain activity, never not being able to be fixed in function of the tax-paying ability of the debtor.
2.3.2.3 Special asessment According to type tributary, in agreement special asessment and art. 81 of the Internal revenue code, is instituted stops to make face at the cost of public works of that real estate valuation elapses, having as total limit the carried through expenditure and as individual limit the value addition that of the workmanship to result for each benefited property. It is followed transcribing the mentioned article Art. 81. The special asessment charged for the Union, the States, the Federal District or the Cities, in the scope of its respective attributions, is instituted to make face at the cost of public works of that real estate valuation elapses, having as total limit the carried through expenditure and as individual limit the value addition that of the workmanship to result for each benefited property.