Land Act Article 204
Where the land on which the land value tax is overdue yields incomes, the competent Special Municipal or County (City) financial authorities may notify the Special Municipal or County (City) Land Administration Agency to collect such incomes for the purpose of offsetting the amount of the tax overdue, instead of selling the land by auction.The collection of incomes referred to in the preceding paragraph shall be effected only when the cumulative amount of the tax overdue is equal to the mount of the said tax leviable in one year.The amount of the incomes collected according to the previsions of Paragraph one shall be limited to such a sum as is enough to offset the amount of the tax overdue.
中文原文 土地法第204條
欠稅土地為有收益者，得由該管直轄市或縣（市）財政機關通知直轄市或縣（市）地政機關提取其收益，抵償欠稅，免將土地拍賣。
前項提取收益，於積欠地價稅額等於全年應繳數額時，方得為之。
第一項提取之收益數額，以足抵償其欠稅為限。
前項提取收益，於積欠地價稅額等於全年應繳數額時，方得為之。
第一項提取之收益數額，以足抵償其欠稅為限。