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TJSC reafirma isenção de IPTU para imóvel em área de preservação permanente em Imbituba
Publicado em 12/01/2026
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Decisão mantém entendimento de que imóvel sem possibilidade de uso econômico não gera cobrança do imposto
Em decisão recente, a 3ª Câmara de Direito Público do Tribunal de Justiça de Santa Catarina (TJSC) manteve anulação da cobrança de IPTU sobre um imóvel localizado integralmente em área de preservação permanente (APP) em Imbituba. O entendimento concluiu que, por se tratar de área ambientalmente protegida e sem possibilidade de uso econômico, o terreno não pode gerar o imposto, já que não há materialização do fato gerador.
Veja: link
Fonte: tjsc.jus.br – 09 Janeiro 2026