Decreto nº 56.462 de 14/06/1965. DISPÕE SOBRE O LANÇAMENTO E ARRECADAÇÃO NO EXERCICIO DE 1965, DO IMPOSTO TERRITORIAL RURAL E DA OUTRAS PROVIDENCIAS.
DECRETO Nº 56.462, de 14 DE JUNHO DE 1965.
Dispõe sôbre o lançamento e arrecadação, no exercício de 1965, do impôsto territorial rural e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 87, item I, da Constituição Federal, bem como o disposto no artigo 48, itens I e II, da Lei nº 4.504, de 30 de novembro de 1964,e
CONSIDERANDO que a Emenda Constitucional nº 10, a fim de possibilitar a utilização do Impôsto Territorial Rural como instrumento da reforma agrária, atribuiu à União competência para sua decretação, determinando, todavia, a entrega aos Municípios do produto de sua arrecadação;
CONSIDERANDO que a utilização do impôsto territorial rural como instrumento da reforma agrária exige completa modificação dos princípios e critérios até então adotados no seu lançamento, o qual ficará condicionado a levantamentos cadastrais, tècnicamente executadas e periòdicamente atualizados de acôrdo com as normas estabelecidas no Estatuto da Terra;
CONSIDERANDO que a alta complexidade dos trabalhos de elaboração do zoneamento e do cadastro e os cuidados técnicos requeridos não permitem que a União de início, ainda no corrente exercício, ao lançamento do impôsto territorial rural;
CONSIDERANDO que a ausência da arrecadação, no corrente exercício, do impôsto territorial rural, criará para os Municípios graves dificuldades financeiras, uma vez que ficariam privados de uma receita orçamentária de caráter ordinário e permanente;
CONSIDERANDO que o não pagamento do tributo, no corrente exercício, pelos proprietários rurais, poderá criar embaraços aos que necessitam da prova de sua quitação para efeito de transacionar com as terras de sua propriedade;
CONSIDERANDO que o artigo 48, itens I e II, da Lei nº 4.504, de 30 de novembro de 1964 (Estatuto da Terra) autoriza a União a atribuir aos Municípios o lançamento e a arrecadação do impôsto territorial rural,
Decreta:
No corrente exercício de 1965, os Municípios onde estejam localizados...
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