Land Act Article 171
The initial point of land value subject to progressive rates referred to in the preceding Article shall be fixed by the Special Municipal or County (City) Government, with due consideration of the area of land necessary for the owner’s dwelling or cultivation and in the light of land values and local economic conditions; and the initial point of land value so fixed shall be submitted to the Executive Yuan for approval.
中文原文 土地法第171條
前條累進起點地價，由直轄市或縣（市）政府按照自住自耕地必需面積，參酌地價及當地經濟狀況擬定，報請行政院核定之。