Tax court holds only the original rustic land value, not the building, counts for stamp duty after usucapião.

The court dismissed the taxpayer's appeal regarding the calculation of stamp duty on a property acquired through usucapião. The taxpayer argued that the value of the subsequent building should be included in the tax base, while the administration maintained that only the rustic land value applies. The court ruled that since the building was erected after the acquisition of the rustic land, only the land's value is considered for stamp duty purposes.