Portaria n.º 307/2011, de 21 de Dezembro de 2011
MINISTÉRIO DAS FINANÇAS Portaria n.º 307/2011 de 21 de Dezembro O Código do Imposto Municipal sobre os Imóveis, abre- viadamente designado por CIMI, aprovado pelo Decreto- -Lei n.º 287/2003, de 12 de Novembro, estabelece nos artigos 38.º e 39.º, que um dos elementos objectivos inte- grados na fórmula de cálculo do sistema de avaliação de prédios urbanos é o valor médio de construção por metro quadrado, a fixar anualmente, sob proposta da Comissão Nacional de Avaliação de Prédios Urbanos (CNAPU), ouvidas as entidades previstas na lei, em conformidade com o disposto na alínea
d) do n.º 1 do artigo 62.º do mesmo Código.
Assim: Manda o Governo, pelo Ministro de Estado e das Fi- nanças, ao abrigo do disposto no n.º 3 do artigo 62.º do Código do IMI, e na sequência de proposta da...
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