Enforcement Act of Land Act Article 42
When it becomes necessary to change the basic rate of land value tax, initial points of land value subject to progressive rates, multiples for vacant land tax, multiples for uncultivated land tax, amount of land increment value tax exemption, or tax rate for constructional improvements currently in force, the competent Municipal or County (City) Government shall follow the procedure set forth in Article 36 of this Act, and make public announcement of the changed rates before the start of a fiscal year.
中文原文 土地法施行法第42條
地價稅基本稅率暨累進起點地價、空地稅倍數、荒地稅倍數、土地增值稅免稅額及建築改良物稅率，確定施行後，如有增減，必要時應依本施行法第三十六條規定之程序辦理，並於會計年度開始前確定公布。