Land Act Article 207
The provisions of various Articles in this Chapter concerning the land value tax overdue, shall mutatis Mutandis, apply to any tax overdue on construction improvements.
中文原文 土地法第207條
建築改良物欠稅，準用本章關於地價稅欠稅各條之規定。
English translation for reference only; the Chinese text prevails. Not legal advice.