The Equalization of Land Rights Act Article 25

Lands used for national defense, government office buildings, public facilities, arcades and corridors, research institutes, and premises for education, communication, water conservancy, water supply, salt enterprise, religion, medication, health, public and private cemeteries, philanthropic or public welfare undertakings, and the land having been consolidated, reclaimed and improved shall be properly exempted from the land value tax or farmland rate. The regulations governing the reduction and exemption of the land value tax shall be made by the Executive Yuan.