Enforcement Act of Land Act Article 25
With respect to the “ total declared value of the land and the buildings thereon ” referred to in Article 97 of the Land Act, the declared value of land shall be the statutory value of land, and the declared value of buildings thereon shall be the value assessed by the competent Municipal or County (City) Land Office.
中文原文 土地法施行法第25條
土地法第九十七條所謂土地及建築物之總價額，土地價額依法定地價，建築物價額依該管直轄市或縣（市）地政機關估定之價額。