Enforcement Act of Land Act Article 36
In localities where land values have been assessed according to law, the Municipal or County (City) Government shall forthwith set the basic tax rate pursuant to Article 169 of the Land Act, set the initial points of land value subject to progressive rates pursuant to Article 171 of the Land Act, set the multiples for vacant land tax pursuant to Article 173 of the Land Act, set the multiples for uncultivated land tax pursuant to Article 174 of the Land Act, set the amount of land value increment tax exemption pursuant to Article 180 of the Land Act, and set the tax rate for constructional improvements pursuant to Article 186 of the Land Act, and shall submit the collections of land value tax, land value increment tax and tax on constructional improvements through transfers to the Executive Yuan for approval.
中文原文 土地法施行法第36條
業經依法規定地價之地方，應即由該管直轄市或縣（市）政府分別依土地法第一百六十九條擬訂基本稅率，依第一百七十一條擬訂累進起點地價，依第一百七十三條擬訂加徵空地稅倍數，依第一百七十四條擬訂加徵荒地稅倍數，依第一百八十條擬訂土地增值免稅額，及依第一百八十六條擬訂建築改良物稅率，併層轉行政院核定舉辦地價稅、土地增值稅及建築改良物稅。