Perspectivas sobre a relação urbano-rural: Repercussões jurídicas no imóvel Agrário após a edição da lei n. 13.465/2017

Abstract

This paper analyses the definition of agrarian property based in a theoretical and jurisprudential support to formulate considerations about the legal regime of taxation and land use of agrarian property after Law n. 13.465/2017. At first, the methodological process was based on a qualitative analysis about the distinction between urban and rural areas, the incidence of Rural and Urban Land Taxes and criteria applied to land use. Secondly, it is presented a legal analysis using case method, using the Supreme Federal Court, Regional Federal Courts and Superior Justice Courts' rulings concerning this matter. The article concludes that in the Courts rulings prevails the understanding that the rural property located in urban areas is subject to rural taxation and rural land use laws. However, recent legislative modifications modified the primacy of the agrarian legislation over urban law in the cases of land tenure regularization in informal urban settlements for land use purposes. This article presents a theme of great practical relevance and brings an original approach to subject due the novelty of the New Federal Urban Land Tenure Regularization Policy in the country.