Land Act Article 194
Any land which is reserved for expropriation or whose use is restricted by Act shall be exempted from taxation, unless the said land can be used for its original purpose during the period in which it is reserved for expropriation.
中文原文 土地法第194條
因保留征收或依法律限制不能使用之土地，概應免稅。
但在保留征收期內，仍能為原來之使用者，不在此限。
但在保留征收期內，仍能為原來之使用者，不在此限。