The Equalization of Land Rights Act Article 18
Land value tax shall be levied according to progressive rates. The initial point at which the progressive rates are applied shall be the average value of seven acres of land, excluding the land for industrial, mining and agricultural uses, as well as the land exempted from tax in the respective Special Municipality or County / City.
中文原文 平均地權條例第18條
地價稅採累進稅率，以各該直轄市或縣（市）土地七公畝之平均地價，為累進起點地價。
但不包括工業用地、礦業用地、農業用地及免稅土地在內。
但不包括工業用地、礦業用地、農業用地及免稅土地在內。