The Equalization of Land Rights Act Article 20
The land value tax on self-used land shall be levied at the rate of 0.3 percent if it is in accord with the following provisions:1.Urban land whose area does not exceed three acres.2.Non-urban land whose area does not exceed seven acres.The above rates shall, mutatis mutandis, apply to the land which is used for the public housing project run by the government, from the day the construction work has started or the land ownership has been acquired.The land value tax paid at the preferential rate on self-used land, as prescribed in Paragraph 1, shall be limited to one place among lands owned by the landowner, his spouse and any minor relatives supported by him.The rate prescribed in Paragraph 1 shall be 0.2 percent from January 1, 1990.
中文原文 平均地權條例第20條
合於左列規定之自用住宅用地，其地價稅按千分之三計徵：
一、都市土地面積未超過三公畝部分。
二、非都市土地面積未超過七公畝部分。
政府興建之國民住宅，自動工興建或取得土地所有權之日起，其用地之地價稅，適用前項稅率計徵。
土地所有權人與其配偶及未成年之受扶養親屬，適用第一項自用住宅用地稅率繳納地價稅者，以一處為限。
自中華民國七十九年一月一日起，第一項之稅率按千分之二計徵。
一、都市土地面積未超過三公畝部分。
二、非都市土地面積未超過七公畝部分。
政府興建之國民住宅，自動工興建或取得土地所有權之日起，其用地之地價稅，適用前項稅率計徵。
土地所有權人與其配偶及未成年之受扶養親屬，適用第一項自用住宅用地稅率繳納地價稅者，以一處為限。
自中華民國七十九年一月一日起，第一項之稅率按千分之二計徵。