Portaria n.º 419/2015 - Diário da República n.º 255/2015, Série I de 2015-12-31
de 31 de dezembro
O Código do Imposto Municipal sobre os Imóveis, abreviadamente designado por CIMI, aprovado pelo Decreto -Lei n.º 287/2003, de 12 de novembro, estabelece nos seus artigos 38.º e 39.º que um dos elementos objetivos integrados 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 previsto na alínea d) do n.º 1 do artigo 62.º do mesmo Código.
Assim:
Manda o Governo, pelo Ministro das Finanças, em conformidade com o n.º 3 do artigo 62.º do Código do Imposto Municipal sobre Imóveis, e na sequência de proposta da Comissão Nacional de Avaliação de Prédios Urbanos, o seguinte:
Artigo 1.º
Fixação do valor médio de construção
É fixado em € 482,40 o valor médio...
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