The Equalization of Land Rights Act Article 51
The revenue from the levy of the land value increment tax according to the provisions of this Act shall be used for such public welfare program as child welfare, care of the elderly, relief of disaster victims and the poor, and public health, for the construction of public housing units, for the compulsory purchase of land reserved for public infrastructure, for the construction of public facilities, for the promotion of agricultural development, the furthering of village and national education, and for the implementation of the equalization of land right.
中文原文 平均地權條例第51條
依本條例施行漲價歸公之收入，以供育幼、養老、救災、濟貧、衛生、扶助身心障礙等公共福利事業、興辦社會住宅、徵收公共設施保留地、興辦公共設施、促進農業發展、農村建設、推展國民教育及實施平均地權之用。