The objectives of this research are: 1) to know How the Verification of Acquisition Duty of Right on Land and Building Made by Land Deed Official is; 2) to know How the Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards inheritance is; 3) to know How Legal Consequence of Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards trade contract. The approach method used in this thesis is a judicial-sociological or empirical approach method, known also as socio-legal research. Verification of Acquisition Duty of Right on Land and Building Determination on Trade by Office for Management of Finance and Regional Revenue of Pariaman is based on market value that should be based on transaction value as in line with Regional Regulation on Verification of Acquisition Duty of Right on Land and Building of Pariaman and it also does not fulfill the legal requirement of agreement and the principle of contracting freedom. Verification of Acquisition Duty of Right on Land and Building on Inheritance done by Office for Management of Finance and Regional Revenue in Pariaman is based on market value which is in accordance with the Regional Regulation of Acquisition Duty of Right on Land and Building of Pariaman, its processes is similar to Acquisition Duty of Right on Land and Building on Trade which are field survey and by seeing the conveyance of rights previously. The legal consequence of verification of Acquisition Duty of Right on Land and Building determination by Office for Management of Finance and Regional Revenue towards Land Deed Official specifically trade contract which is null and void because it violates the principle of contracting freedom and the legal requirement of contract.
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