New Town Development Act Article 6
After a new town special area is determined, the authority shall firstly negotiate with the private lands owners to reach agreement on the purchase price of the lands. In case of failure to reach such agreement, the authority may execute zone expropriation, and issue the plan of new town special area within 1 year commencing from expiration of the announcement period of zone expropriation.Where the above-mentioned agreed price is reached, the land value increment tax may be exempted.Where the compensation fee for expropriation receivable by a plowland lessee as prescribed in the first paragraph is not determined after this Act takes effect on May 23, 1997, the fee shall not be counted for levying income tax. This is also applicable for the lessees of public-owned plowlands.
中文原文 新市鎮開發條例第6條
新市鎮特定區核定後，主管機關對於新市鎮特定區內之私有土地，應先與所有權人協議價購，未能達成協議者，得實施區段徵收，並於區段徵收公告期滿一年內，發布實施新市鎮特定區計畫。
前項協議價購成立者，免徵其土地增值稅。
耕地承租人因第一項徵收而領取之補償費，自八十六年五月二十三日本條例公布生效日後尚未核課確定者，不計入所得課稅。
撥用公有耕地之承租人準用之。
前項協議價購成立者，免徵其土地增值稅。
耕地承租人因第一項徵收而領取之補償費，自八十六年五月二十三日本條例公布生效日後尚未核課確定者，不計入所得課稅。
撥用公有耕地之承租人準用之。