Land Act Article 167
The land value tax shall be levied once every year on the basis of the statutory land value. Payment thereof may, if necessary, be made in two installments.
中文原文 土地法第167條
地價稅照法定地價按年征收一次，必要時得准分兩期繳納。
English translation for reference only; the Chinese text prevails. Not legal advice.