Land Act Article 87
Any land which is classified for constructional use but is not so used according to Act shall be regarded as vacant land.Any land on which the value of constructional improvements is less than 20 per cent of its declared land value shall be regarded as vacant land.
中文原文 土地法第87條
凡編為建築用地，未依法使用者，為空地。
土地建築改良物價值不及所占地基申報地價百分之二十者，視為空地。
土地建築改良物價值不及所占地基申報地價百分之二十者，視為空地。