Land Act Article 173
Where a private vacant land is not duly used after the expiration of the time limit within which it is required to be duly used, a vacant land tax shall be imposed on the said land in addition to the land value tax, until it is duly used according to the Act.The vacant land tax referred to in the preceding paragraph shall not be less than three times, or more than ten times, the land value tax leviable on the said land.
中文原文 土地法第173條
私有空地，經限期強制使用，而逾期未使用者，應於依法使用前加征空地稅。
前項空地稅，不得少於應繳地價稅之三倍，不得超過應繳地價稅之十倍。
前項空地稅，不得少於應繳地價稅之三倍，不得超過應繳地價稅之十倍。