Land Act Article 159
When the declaration of land values is completed in any Special Municipality or County (City), land value rolls and general registers of landowners shall be compiled and transmitted to the competent financial authorities of the Special Municipality or County (City).
中文原文 土地法第159條
每直轄市或縣（市）辦理地價申報完竣，應即編造地價冊及總歸戶冊，送該管直轄市或縣（市）財政機關。