Land Tax Act Article 11
The term "vacant lot" as used in this Act refers to the land for construction purposes, private and public owned but not for public use, where roads, drainage and electricity facilities and tap water systems have been completed, and in areas with running water available, but have not yet been used for construction in accordance with the law; or although used for construction, the value of the construction improvements is less than 10% of the declared land value of the occupied base, and has been designated by the municipal or county (city) government that require additional construction, renovation, or reconstruction.
中文原文 土地稅法第11條
本法所稱空地，指已完成道路、排水及電力設施，於有自來水地區並已完成自來水系統，而仍未依法建築使用；或雖建築使用，而其建築改良物價值不及所占基地申報地價百分之十，且經直轄市或縣（市）政府認定應予增建、改建或重建之私有及公有非公用建築用地。