{"id":32197,"date":"2025-07-10T16:16:20","date_gmt":"2025-07-10T19:16:20","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=32197"},"modified":"2025-07-10T16:16:50","modified_gmt":"2025-07-10T19:16:50","slug":"acordao-3478-2025","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-3478-2025\/","title":{"rendered":"AC\u00d3RD\u00c3O 3478\/2025"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>Sess\u00e3o 1571\u00ba. Realizada em 05\/02\/2025 <strong><\/strong><\/li>\n\n\n\n<li>Processo: 9900062504\/2024 \u2013 <strong><\/strong><\/li>\n\n\n\n<li>Recorrente: JOS\u00c9 CARLOS STUMPF <strong><\/strong><\/li>\n\n\n\n<li><strong>\u201cEmenta: Recurso volunt\u00e1rio \u2013 IPTU- Obriga\u00e7\u00e3o principal \u2013 Lan\u00e7amento anual \u2013 Intempestividade da impugna\u00e7\u00e3o \u2013 Possibilidade do conhecimento da situa\u00e7\u00e3o f\u00e1tica do im\u00f3vel com a consequente altera\u00e7\u00e3o de of\u00edcio pela CIPTU dos elementos cadastrais do im\u00f3vel \u2013 S\u00famula n\u00ba01 do Conselho de Contribuintes \u2013 Recurso volunt\u00e1rio conhecido e desprovido\u201d.<\/strong><\/li>\n\n\n\n<li><strong>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2025\/07\/E.CIGA-PA-062504.24.pdf\">Ac\u00f3rd\u00e3o n\u00ba 3478\/2025<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Recurso volunt\u00e1rio \u2013 IPTU- Obriga\u00e7\u00e3o principal \u2013 Lan\u00e7amento anual \u2013 Intempestividade da impugna\u00e7\u00e3o \u2013 Possibilidade do conhecimento da situa\u00e7\u00e3o f\u00e1tica do im\u00f3vel com a consequente altera\u00e7\u00e3o de of\u00edcio pela CIPTU dos elementos cadastrais do im\u00f3vel \u2013 S\u00famula n\u00ba01 do Conselho de Contribuintes \u2013 Recurso volunt\u00e1rio conhecido e desprovido<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_usar_header_alternativo":false,"footnotes":""},"categories":[131,126],"tags":[],"class_list":["post-32197","post","type-post","status-publish","format-standard","hentry","category-acordaos","category-ccn","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"_links":{"self":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/32197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/comments?post=32197"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/32197\/revisions"}],"predecessor-version":[{"id":32199,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/32197\/revisions\/32199"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=32197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=32197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=32197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}