Land Act Article 201
When the cumulative amount of the land value tax overdue is equal to the amount of the said tax leviable in two years, the competent Special Municipal or County (City) financial authorities may notify the Special Municipal or County (City) Land Administration Agency to turn over to the judicial authorities for sale by auction both the land on which the tax is overdue and a portion or the whole of the improvements thereon. The proceeds therefrom shall be used to offset the amount of the tax overdue and the surplus, if any, shall be handed back to the delinquent taxpayer.
中文原文 土地法第201條
積欠土地稅達二年以上應繳稅額時，該管直轄市或縣（市）財政機關得通知直轄市或縣（市）地政機關，將欠稅土地及其改良物之全部或一部交司法機關拍賣，以所得價款優先抵償欠稅，其次依法分配於他項權利人及原欠稅人。