Enforcement Rules for the New Town Development Act Article 28
The multiple for the land value tax additionally levied under Paragraph 1, Article 18 of the Act shall be determined by the authority of development together with the departments of land administration, finance, and taxation considering the development situation of the new town, and reported to the Executive Yuan for approval.
中文原文 新市鎮開發條例施行細則第28條
依本條例第十八條第一項規定加徵地價稅之倍數，由開發主管機關會商地政、財政及管轄稽徵機關，視新市鎮發展情形擬訂，層報行政院核定。