1 - Os créditos por contribuição predial devida ao Estado ou às autarquias locais, inscritos para cobrança no ano corrente na data da penhora, ou acto equivalente, e nos dois anos anteriores, têm privilégio sobre os bens cujos rendimentos estão sujeitos àquela contribuição.
2 - Os créditos do Estado pela sisa e pelo imposto sobre as sucessões e doações têm privilégio sobre os bens transmitidos.
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