Land Act Article 174
Where a private uncultivated land is not duly used after the expiration of the time within which it is required to be duly used, an uncultivated land tax shall be imposed on the said land in addition to the land value tax, until it is duly used according to law.The uncultivated land tax referred to in the preceding paragraph shall not be less than the amount of, or more than three times, the land value tax leviable on the said land.
中文原文 土地法第174條
私有荒地，經限期強制使用，而逾期未使用者，應於依法使用前加征荒地稅。
前項荒地稅，不得少於應征之地價稅，不得超過應繳地價稅之三倍。
前項荒地稅，不得少於應征之地價稅，不得超過應繳地價稅之三倍。