Land Act Article 149
The declaration of the value of land shall be carried out by the Special Municipal or County (City) Land Administration Agency according to the following procedure:(1)Investigation and assessment of the standard values of lands.(2)Declaration of the values of lands by their owners.(3)Compilation of land value rolls.
中文原文 土地法第149條
直轄市或縣（市）地政機關辦理地價申報之程序如左︰一、查定標準地價。
二、業主申報。
三、編造地價冊。
二、業主申報。
三、編造地價冊。