The Equalization of Land Rights Act Article 44

Any landowner who sells his owner-occupied residential land, self-managed industrial land or owner-cultivated farmland, and purchases another piece of land for the same use as residential land, industrial land or farmland, may request the competent authorities to return the land value increment tax he has paid. Any landowner whose land referred to in the preceding Paragraph is compulsorily purchased, may request the competent authorities to return the land value increment tax he has paid after he has received the compensation for compulsory purchase and purchased another piece of land for the same use as his original land.