New Town Development Act Article 10
For the lands within a new town special area acquired by the authority, the land price tax may be exempted before the lands are not disposed under the first paragraph of Article 8. Where the disposal is not performed in accordance with the implementation schedule prescribed in the prospectus of new town special area, the land value tax shall be levied according to relevant laws from the next day after expiration of the specified time limit.
中文原文 新市鎮開發條例第10條
主管機關取得新市鎮特定區內之土地，於未依第八條第一項規定處理前免徵地價稅。
但未依新市鎮特定區計畫書規定之實施進度處理者，於規定期間屆滿之次日起，依法課徵地價稅。
但未依新市鎮特定區計畫書規定之實施進度處理者，於規定期間屆滿之次日起，依法課徵地價稅。