Land Tax Act Article 12
The term "assessed present value" as used in this Act refers to the present value of land announced by municipality and county (city) governments in accordance with the Equalization of Land Rights Act.
中文原文 土地稅法第12條
本法所稱公告現值，指直轄市及縣（市）政府依平均地權條例公告之土地現值。