Land Act Article 179
“The value of land originally assessed” and “the value of land at the penultimate transfer” referred to in the preceding Article shall be called the original value of land.In case a violent fluctuation of commodity prices occurs, the original value of land mentioned in the preceding paragraph shall be adjusted according to the local price index by the Special Municipal or County (City) financial authorities and with the concurrence of the local assembly.
中文原文 土地法第179條
前條之原規定地價及前次移轉時之地價，稱為原地價。
前項原地價，遇一般物價有劇烈變動時，直轄市或縣（市）財政機關應依當地物價指數調整計算之，並應經地方民意機關之同意。
前項原地價，遇一般物價有劇烈變動時，直轄市或縣（市）財政機關應依當地物價指數調整計算之，並應經地方民意機關之同意。