Land Act Article 172
The land value tax shall be levied on the landowner. In the case of any land subject to dien, the said tax shall be paid by the dien-holder.
中文原文 土地法第172條
地價稅向所有權人徵收之，其設有典權之土地，由典權人繳納。
English translation for reference only; the Chinese text prevails. Not legal advice.