Chapter V · Taxable property value of rural property · Section II · Cadastre-based valuation

Article 22 Standard plot

Artigo 22.º · Parcela tipo

Código do Imposto Municipal sobre Imóveis · annex I to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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1. In drawing up the qualification and classification tables, standard plots or standard trees are selected for each class of plots and of scattered trees, for comparison in the distribution operation.

1 - Na elaboração dos quadros de qualificação e classificação, escolhem-se, por cada classe de parcelas e das árvores dispersas, parcelas ou árvores tipo para confronto na operação de distribuição.

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2. The plots and trees selected as standards must reflect the variations within the productivity limits of the class concerned, and plots of heterogeneous land must not be selected.

2 - As parcelas e as árvores escolhidas para tipo devem objectivar as variações dos limites de produtividade da respectiva classe, não devendo a escolha recair sobre parcelas de terreno heterogéneo.

What we checked in this article

Check that standard plots or trees are chosen per class to reflect the productivity range and not on heterogeneous land.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

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