Improvements on a delimited piece of land in rural areas across the country.
According to the Land Statute (Law 4.504/1964) and Law 8.629/1993, a rural property is a rustic building with a continuous area, whatever its location, which may be used for agriculture, husbandry, extractivist activities, forestry or agro-industry. According to the understanding of the Supreme Court of Justice, Brazilian municipalities have the autonomy to define their urban and rural areas, housing properties according to their economic vocation. In urban areas, the land tax is the IPTU (Tax on Urban Property and Territorial Property), while in rural regions the ITR (Tax on Rural Territorial Property) is applied.
farm, homestead, ranch, property, estate, vegetable garden, orchard, plantation.