The Equalization of Land Rights Act Article 26-1
The agriculture land leaves unused. The Special Municipal Government or the County / City Government shall report to Ministry of the Interior for approving to notify the landowner cultivate land within a time limit, or order it to be managed by professionals. An uncultivated land tax, in addition to farmland tax at the rate equivalent to one to three times the basic rate, shall be imposed if it is not used within the set time limit. It may be purchased at its declared value after the imposition of the uncultivated land tax for three years and if it is still not so used, unless one of the following conditions applies:1.It is lying fallow as necessitated by agricultural production or policy.2.It is lying fallow due to regional diseconomy production.3.It is not able to be cultivated due to public injury or pollution.4.It is not able to be cultivated due to damage from irrigation and drainage.5.It is not able to be cultivated due to force majeure.The regulations governing the implementation of the provisions referred to in the preceding Paragraph shall be made by the competent authorities, jointly with the agricultural authorities, of the Central Government.
中文原文 平均地權條例第26-1條
農業用地閒置不用，經直轄市或縣（市）政府報經內政部核准通知限期使用或命其委託經營，逾期仍未使用或委託經營者，按應納田賦加徵一倍至三倍之荒地稅；經加徵荒地稅滿三年，仍不使用者，得照價收買。
但有左列情形之一者不在此限：
一、因農業生產或政策之必要而休閒者。
二、因地區性生產不經濟而休耕者。
三、因公害污染不能耕作者。
四、因灌溉、排水設施損壞不能耕作者。
五、因不可抗力不能耕作者。
前項規定之實施辦法，由中央主管機關會同農業主管機關定之。
但有左列情形之一者不在此限：
一、因農業生產或政策之必要而休閒者。
二、因地區性生產不經濟而休耕者。
三、因公害污染不能耕作者。
四、因灌溉、排水設施損壞不能耕作者。
五、因不可抗力不能耕作者。
前項規定之實施辦法，由中央主管機關會同農業主管機關定之。