DEL 1850 de 15/01/1981 - DECRETO LEI. ISENTA DE LAUDEMIO AS TRANSFERENCIAS DO DOMINIO UTIL DE TERRENOS DE MARINHA, DESTINADOS A CONSTRUÇÃO DE CONJUNTOS HABITACIONAIS DE INTERESSE SOCIAL.
Isenta de laudêmio as transferências do domínio útil de terrenos de marinha, destinados à construção de conjuntos habitacionais de interesse social.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
As transferências do domínio útil de terrenos de marinha e seus acrescidos, destinados à construção de conjuntos habitacionais de interesse social, com financiamento do Sistema Financeiro de Habitação (SFH), ficam isentas do pagamento de laudêmio, quando o adquirente for pessoa jurídica vinculada ao mesmo Sistema ou primeiro comprador de unidade residencial, erigida nos referidos terrenos.
Parágrafo único. Consideram-se de interesse social, para efeito da isenção de que trata este artigo, os conjuntos habitacionais cujas unidades sejam vendidas por preço não superior à importância correspondente a 1.350 (mil trezentos e cinquenta) Obrigações Reajustáveis do Tesouro Nacional (ORTN).
A isenção concedida pelo presente Decreto-lei não se estende a terceiros, salvo sucessão hereditária, devendo constar expressamente da escritura a ser registrada no Registro de Imóveis.
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