- Início
- Livros E Revistas
- Reforma Agrária E ITR "em Área Urbana"
- Legislação
- Legislação Infraconstitucional
- Leis Complementares
Lei n. 5.172, de 25 de outubro de 1966
Autor | Jorge Miranda Ribeiro |
Páginas | 209-210 |
Page 209
Dispõe sobre o Sistema tributário Nacional e institui normas gerais de direito tributário aplicáveis à União, Estados e Municípios.
TÍTULO III
CAPÍTULO III
SEÇÃO I
Imposto sobre a Propriedade territorial Rural
Art. 29. O imposto, de competência da União, sobre a propriedade territorial rural tem como fato gerador a propriedade, o domínio útil ou a posse de imóvel por natureza, como definido na lei civil, localização fora da zona urbana do Município.
Art. 30. A base do cálculo do imposto é o valor fundiário.
Art. 31. Contribuinte do imposto é o proprietário do imóvel, o titular de seu domínio útil, ou o seu possuidor a qualquer título.
SEÇÃO II
Imposto sobre a Propriedade Predial e territorial Urbana
Art. 32. O imposto, de competência dos Municípios, sobre a propriedade predial e territorial urbana tem como fato gerador a propriedade, o domínio útil ou a posse de bem imóvel por natureza ou por acessão física, como definido na lei civil, localizado na zona urbana do Município.
§ 1º Para os efeitos deste imposto, entende-se como zona urbana a definida em lei municipal; observado o requisito mínimo da existência de melhoramentos indicados em pelo menos 2 (dois) dos incisos seguintes, construídos ou mantidos pelo Poder Público:
I - meio-fio ou calçamento, com canalização de águas pluviais;
II - abastecimento de água;
III - sistema de esgotos sanitários;
IV - rede de iluminação pública, com ou sem posteamento para distribuição domiciliar;
V - escola primária ou posto de saúde a uma distância máxima de 3 (três) quilômetros do imóvel...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Legislação infraconstitucional
- Leis Complementares
- Lei n. 5.172, de 25 de outubro de 1966
- Lei Complementar n. 76, de 6 de julho de 1993
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