1. In the case of buildings, the taxable property value is determined in accordance with Article 38, with the necessary adaptations.
1 - No caso de edifícios, o valor patrimonial tributário é determinado nos termos do artigo 38.º, com as adaptações necessárias.
2. Where it is not possible to use the rules of Article 38, the valuer must use the cost method plus the value of the land.
2 - No caso de não ser possível utilizar as regras do artigo 38.º, o perito deve utilizar o método do custo adicionado do valor do terreno.
3. In the case of property with economic autonomy within the meaning of Article 2(1), the land to be taken into account for the purposes of the preceding paragraph is only the area actually occupied by the footprint of the building.
3 - No caso de prédios dotados de autonomia económica nos termos do n.º 1 do artigo 2.º, o terreno a considerar para efeitos da aplicação do número anterior corresponde apenas à área efetivamente ocupada com a implantação.
4. In the case of land, its unit value is the value obtained by applying the coefficient of 0.005 referred to in Article 40(4) to the product of the base value of built property and the location coefficient.
4 - No caso de terrenos, o seu valor unitário corresponde ao que resulta da aplicação do coeficiente de 0,005, referido no n.º 4 do artigo 40.º, ao produto do valor base dos prédios edificados pelo coeficiente de localização.
5. The taxable property value of urban property in ruins is determined as if it were building land, in accordance with a resolution of the municipal council.
5 - O valor patrimonial tributário dos prédios urbanos em ruínas é determinado como se de terreno para construção se tratasse, de acordo com deliberação da câmara municipal.
The fallback to the cost method plus land value, the footprint-only rule for property with economic autonomy, the 0.005 coefficient for land and the treatment of property in ruins as building land are retained.
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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.