Enforcement Act of Land Act Article 26
In localities where farm rent is paid with farm products farm products in lieu of cash by local custom, the discount values of the farm products for rent payment purpose shall be determined by the competent Municipal or County (City) Land Office based on the average local market values of the products in the last two years.Where land value has been reassessed, the values of the farm crops shall be adjusted in view of the actual changes.
中文原文 土地法施行法第26條
依地方習慣以農產物繳付地租之地方，農產物折價之標準，由該管直轄市或縣（市）地政機關依當地農產物最近二年之平均市價規定之。
地價如經重估，農產物價亦應視實際變更，重予規定。
地價如經重估，農產物價亦應視實際變更，重予規定。