Chapter IX · Organisation and maintenance of the property registers · Section II · Cadastral rural registers

Article 87 Trees

Artigo 87.º · Árvores

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. If there are scattered trees on the property belonging to the owner of the land, those trees are included, for registration purposes, in the plots in which they are located, and the number of trees of each type and class must appear in the property register in a separate column.

1 - Se no prédio existirem árvores dispersas pertencentes ao dono do terreno, são tais árvores, para efeitos de inscrição, incluídas nas parcelas em que estiverem situadas, devendo figurar na matriz, em coluna própria, o número de exemplares de cada qualidade e classe.

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2. Where the owners or usufructuaries of the scattered trees are not also owners or usufructuaries of the land, those trees are the subject of as many entries as there are such holders.

2 - Quando os proprietários ou usufrutuários das árvores dispersas não o forem do terreno, as ditas árvores constam de tantas inscrições quantos os titulares referidos.

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3. The entries referred to in the preceding paragraph state the plots in which the scattered trees are located and the types and classes assigned to those trees, and they receive the cadastral designation of the land, being distinguished by capital letters in alphabetical order.

3 - As inscrições a que se refere o número anterior mencionam as parcelas em que as árvores dispersas estão situadas, as qualidades e classes que foram atribuídas às mesmas árvores e recebem a designação cadastral do terreno, distinguindo-se por letras maiúsculas segundo a ordem alfabética.

What we checked in this article

The inclusion of scattered trees in the landowner’s plots, the separate entries where the trees belong to other holders and the lettering of those entries are retained.

Own property in Portugal? Article 87 sets the yearly bill.

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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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