Enforcement Rules for the New Town Development Act Article 17
When applying for exemption from land value tax according to Article 10 of the Act, the authority of development shall collect the related certification documents and sent them in official letter to the local municipal or county (city) taxation department for disposal; the same for recovery of taxation upon elimination of the reasons for exemption.
中文原文 新市鎮開發條例施行細則第17條
開發主管機關依本條例第十條規定申請免徵地價稅時，應列冊檢同有關證明文件函送當地直轄市、縣（市）主管稽徵機關辦理。
免徵原因消滅，恢復課徵時，亦同。
免徵原因消滅，恢復課徵時，亦同。