Decreto-Lei nº 1.876 de 15/07/1981. DISPENSA DO PAGAMENTO DE FOROS E LAUDEMIOS OS TITULARES DO DOMINIO UTIL DOS BENS IMOVEIS DA UNIÃO, NOS CASOS QUE ESPECIFICA E DA OUTRAS PROVIDENCIAS.
Dispensa do pagamento de foros e laudêmios os titulares do domínio útil dos bens imóveis da União, nos casos que especifica, e dá outras providência.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 55, item II, da Constituição,
Não será cobrado, do titular de domínio útil de bem imóvel da União, o foro que, em cada exercício, não exceder ao valor correspondente a cinco Obrigações Reajustáveis do Tesouro Nacional (ORTN).
Parágrafo único. Para os fins previstos neste artigo, será considerado o valor de uma Obrigação Reajustável do Tesouro Nacional (ORTN), em janeiro do ano em relação ao qual for devido o foro, desprezadas as frações inferiores a Cr$1.000,00 (um mil cruzeiros).
São isentas do pagamento de laudêmio as transferências do domínio útil de bens imóveis foreiros à União:
I - quando os adquirentes forem:
-
os Estados, o Distrito Federal, os Territórios e os Municípios, bem como as autarquias e as fundações por eles mantidas ou instituídas; e
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as empresas públicas e as sociedades de economia mista, nas transferências destinadas à realização de programas habitacionais.
II - quando feitas a pessoas físicas, por qualquer das entidades referidas neste artigo, desde que vinculadas a programas habitacionais de interesse social.
Parágrafo único. A isenção de que trata este artigo abrange também os foros, enquanto os imóveis permanecerem no patrimônio das referidas entidades.
Considera-se de interesse social, para efeito da isenção de que trata o inciso II do artigo anterior, a transferência de bem imóvel foreiro à União, relativo a unidade habitacional vendida por preço não superior à importância...
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