New Town Development Act Article 18
In order to promote development of new towns, the authority may set a time limit for construction and utilization according to the implementation schedule prescribed in the plan of new town special area. In case of failure to construct and utilize within the time limit, additional land value tax 5~10 times the basic tax amount payable for the land will be levied. In case that construction and utilization is still not made after 3 years of levying additional land value taxes, additional land price tax 10~20 times the basic tax amount payable will be levied, or the authority may compulsorily purchase the land according to the present value of the land.For the above-mentioned lands under specified time limit for construction, the time limit will not be affected due to transfer to anyone else, but the time delay caused by factors not attributable to the landownership holder shall be ignored.The above-mentioned factors not attributable to landownership holders will be prescribed by the central authority in the enforcement rules.
中文原文 新市鎮開發條例第18條
主管機關為促進新市鎮之發展，得依新市鎮特定區計畫之實施進度，限期建築使用。
逾期未建築使用者，按該宗土地應納地價稅基本稅額之五倍至十倍加徵地價稅；經加徵地價稅滿三年，仍未建築使用者，按該宗土地應納地價稅基本稅額之十倍至二十倍加徵地價稅或由主管機關照當期公告土地現值強制收買。
前項限期建築之土地，其限期建築之期限，不因移轉他人而受影響，對於不可歸責於土地所有權人之事由而遲誤之期間，應予扣除。
前項不可歸責於土地所有權人之事由，由中央主管機關於施行細則中定之。
逾期未建築使用者，按該宗土地應納地價稅基本稅額之五倍至十倍加徵地價稅；經加徵地價稅滿三年，仍未建築使用者，按該宗土地應納地價稅基本稅額之十倍至二十倍加徵地價稅或由主管機關照當期公告土地現值強制收買。
前項限期建築之土地，其限期建築之期限，不因移轉他人而受影響，對於不可歸責於土地所有權人之事由而遲誤之期間，應予扣除。
前項不可歸責於土地所有權人之事由，由中央主管機關於施行細則中定之。