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  "author": "Conselho de Recursos Fiscais",
            
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  "notes": "(Leis e Atos que normatizam o Conselho de Recursos 
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  "notes": "Arcabou\u00e7o legal do Conselho de Recursos Fiscais",
            
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    "description": "Decidir em grau de recurso os lit\u00edgios 
            
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fiscais relativos \u00e0 impostos, taxas e outros encargos, inclusive 
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fiscais relativos \u00e0 impostos, taxas e outros encargos, inclusive 
            
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multas, lan\u00e7ados ou exigidos pela Municipalidade",
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multas, lan\u00e7ados ou exigidos pela Municipalidade",
            
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