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Chapter III Taxation According to the Declared Land Value

Article 17
A land value tax based on the declared land value shall be levied in the area where the land value has been assessed.
In the event that a taxpayer is difficult to pay the land tax within the statutory period for tax payment upon the adjustment of the announced land value, an application may be filed with the competent tax collection authorities within the statutory period for tax payment for the deferral of the tax payment or for payment by installments; the period of such deferral and installment payments shall not exceed six months and one year, respectively.
The Special Municipal Government and the County / City Government may stipulate the deferral or installment payment regulation referred to in the preceding Paragraph, as necessary in view of the socio- economic situation and the actual needs.
Article 18
Land value tax shall be levied according to progressive rates. The initial point at which the progressive rates are applied shall be the average value of seven acres of land, excluding the land for industrial, mining and agricultural uses, as well as the land exempted from tax in the respective Special Municipality or County / City.
Article 19
The basic rate for land value tax is one per cent. If the total value of all the lands owned by any landowner does not exceed the initial point of land value subject to progressive rates, the land value tax on his lands shall be levied at the basic rate. If the total value of all the lands owned by any landowner exceeds the initial point of land value subject to progressive rates, the land value tax on the excess portion shall be levied according to the following progressive rate:
1.If the total value exceeds the initial point by no more than 500 percent, an additional 1.5 percent shall be levied on the excess portion.
2.If the total value exceeds the initial point by more than 500 percent but no more than 1,000 percent, an additional 2.5 percent shall be levied on the excess portion.
3.If the total value exceeds the initial point by more than 1,000 percent but no more than 1,500 percent, an additional 3.5 percent shall be levied on the excess portion.
4.If the total value exceeds the initial point by more than 1,500 percent but no more than 2,000 percent, an additional 4.5 percent shall be levied on the excess portion.
5.If the total value exceeds the initial point by more than 2,000 percent, an additional 5.5 percent shall be levied on the excess portion.
Article 19-1
In case the land is of fiduciary property, the trustee shall be liable to pay the land value tax and farmland tax during the existence of the fiduciary relationship.
The land referred to in the preceding Paragraph shall be combined with all lands owned by the trustee for the calculation of the total land value, and the total land value tax the trustee is liable to pay shall be calculated at the rate prescribed by the preceding Article. However, the calculation of the land value tax on his individual land shall be based on the ratio of its land value to the total land value of all lands owned by the trustee. If the beneficiary of the trust is not the mandatory, the land referred to in the preceding paragraph shall be combined with all lands owned by the beneficiary and located in the jurisdiction of the same Special Municipality or County / City for the calculation of total land value, if the following conditions apply:
1.The beneficiary is certain and enjoys all the interest of the trust.
2.The mandatory has not retained the right to change the beneficiary.
Article 20
The land value tax on self-used land shall be levied at the rate of 0.3 percent if it is in accord with the following provisions:
1.Urban land whose area does not exceed three acres.
2.Non-urban land whose area does not exceed seven acres.
The above rates shall, mutatis mutandis, apply to the land which is used for the public housing project run by the government, from the day the construction work has started or the land ownership has been acquired.
The land value tax paid at the preferential rate on self-used land, as prescribed in Paragraph 1, shall be limited to one place among lands owned by the landowner, his spouse and any minor relatives supported by him.
The rate prescribed in Paragraph 1 shall be 0.2 percent from January 1, 1990.
Article 21
The land value tax on industrial lands shall be levied at a uniform rate of 1 per cent, if they are directly used for the following undertakings, unless they are not used according to the plans approved by the competent authorities in charge of the undertakings:
1.Industrial land, mining land.
2.Premises for private parks, zoos and athletic grounds.
3.Premises for temples, churches, and scenic spots and historic remains designated by the government.
4.Premises for gas stations and public parking fields designated according to citing planning projects.
5.Other lands approved by the Executive Yuan.
In case a factory established with governmental approval in a non-industrial zone before the designation by law of industrial zone or industrial land has been formally announced, the land value tax on the lands used directly by the said factory may be levied at the rate prescribed in the preceding paragraph.
The land value taxes on the lands referred to in each section of the preceding Paragraph shall be exempted or reduced if they are in accordance with the exemption and reduction provisions prescribed in Article 25.
Article 22
Non-urban land designated as agricultural land or having not been assigned with declared land value may be levied a farmland tax. A farmland tax may apply to urban lands too if any one of the following conditions applies:
1.The lands that are classified by urban planning as agricultural zone or protective zone, and are used for agricultural purpose only.
2.The urban lands that are being used for agricultural purpose when the public facilities have not been completed.
3.The urban lands that are being used for agricultural purpose when the restriction is placed on the use of them as building sites according to law.
4.The urban lands that are being used for agricultural purpose when they cannot be used as building sites according to law.
5.The urban lands that are being used for agricultural purpose are reserved for public facilities by urban planning.
The lands referred to in Subparagraphs 2 and three of the preceding Paragraph are limited to the lands cultivated by the owner farmer or leased by the tenant under the “37.5% Arable Rent Reduction Act”.
Warehouses, refrigerator chambers or ice pits, agricultural machinery centers, silkworms cultivation fields, goods assembling fields, examination fields etc. used by farmers’ groups and co-operative farms shall still be liable to farmland tax.
Article 23
The land value tax on the lands that have been used as building sites in the areas reserved for public facilities by urban planning may be levied at a uniform rate of 0.6 per cent with the exception of self-used residential lands referred to in Article 20. They may be exempted from the land value tax if they have not been used for any purpose and are separated from the lands that have been used.
Article 24
The land value tax on public lands shall be levied uniformly at the basic rate or farmland rate. But public lands used for public purposes shall be exempted from the land value tax or farmland tax.
Article 25
Lands used for national defense, government office buildings, public facilities, arcades and corridors, research institutes, and premises for education, communication, water conservancy, water supply, salt enterprise, religion, medication, health, public and private cemeteries, philanthropic or public welfare undertakings, and the land having been consolidated, reclaimed and improved shall be properly exempted from the land value tax or farmland rate. The regulations governing the reduction and exemption of the land value tax shall be made by the Executive Yuan.
Article 26
In light of the actual situation of urban development, the Special Municipal Government or the County / City Government shall specify the areas wherein all private vacant lands shall be put to such designated uses as building a new house, additional construction, remodeling or reconstruction. For any such land which has not been put to the designated use after expiration of the set time limit, the government shall levy vacant land tax in addition to land value tax at the rate equivalent to two to five times the basic rate, or purchase it at its declared value.
In case any land is put to such designated uses as building a new house, additional construction, remodeling or reconstruction, within the set time limit, according to the provisions of the preceding Paragraph, and the value of new improvement is less than 50 percent of the value of its site, the Special Municipal Government or the County / City Government shall not issue any construction license.
Article 26-1
The agriculture land leaves unused. The Special Municipal Government or the County / City Government shall report to Ministry of the Interior for approving to notify the landowner cultivate land within a time limit, or order it to be managed by professionals. An uncultivated land tax, in addition to farmland tax at the rate equivalent to one to three times the basic rate, shall be imposed if it is not used within the set time limit. It may be purchased at its declared value after the imposition of the uncultivated land tax for three years and if it is still not so used, unless one of the following conditions applies:
1.It is lying fallow as necessitated by agricultural production or policy.
2.It is lying fallow due to regional diseconomy production.
3.It is not able to be cultivated due to public injury or pollution.
4.It is not able to be cultivated due to damage from irrigation and drainage.
5.It is not able to be cultivated due to force majeure.
The regulations governing the implementation of the provisions referred to in the preceding Paragraph shall be made by the competent authorities, jointly with the agricultural authorities, of the Central Government.