Rural properties which have a parcel of land registered as an Area of Permanent Protection (APP) can deduct this area from the tax on land that they must collect.
APPs are environmental areas protected by law. A lot of them are placed inside private properties. They can be used and negotiated, but have several restrictions on that use, the constructions they can hold and the destination. But a lot of them has the Protected Area as its differential.
From this decision on, the owner no longer needs to pay real estate tax regarding that area.
This is a recent ruling by the Tax Higher Federal Administrative Court, which is the higher stage inside the IRS, and cannot be overruled in the Judiciary.
It represents a good news for investors as overall taxation is reduced.