CEBRASPE (2021)
QUESTÃO CERTA: A restrição à utilização da propriedade referente a área de preservação permanente em parte de imóvel urbano afasta a incidência do imposto predial e territorial urbano (IPTU).
Imóvel em área de preservação ambiental não deve pagar Imposto sobre a Propriedade Territorial Urbana (IPTU). Esse foi o entendimento fixado pela 8ª Turma Cível do Tribunal de Justiça do Distrito Federal, por unanimidade, ao negar recurso e manter sentença anterior.
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Fonte: https://www.conjur.com.br/2018-dez-27/imovel-area-preservacao-ambiental-nao-paga-iptu-tj-df
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