The Equalization of Land Rights Act Article 23
The land value tax on the lands that have been used as building sites in the areas reserved for public facilities by urban planning may be levied at a uniform rate of 0.6 per cent with the exception of self-used residential lands referred to in Article 20. They may be exempted from the land value tax if they have not been used for any purpose and are separated from the lands that have been used.
中文原文 平均地權條例第23條
都市計畫公共設施保留地，在保留期間仍為建築使用者，除自用住宅用地依第二十條之規定外，統按千分之六計徵地價稅；其未作任何使用並與使用中之土地隔離者，免徵地價稅。