Land Tax Act Article 15
The land value tax is levied based on the total land value of each landowner within each municipality or county (city) jurisdiction.The term ”total land value” as mentioned in the preceding paragraph refers to the total land value for each landowner as determined according to statutory procedures for assigning or re-assigning land value, and as recorded in the household land valuation register.
中文原文 土地稅法第15條
地價稅按每一土地所有權人在每一直轄市或縣（市）轄區內之地價總額計徵之。
前項所稱地價總額，指每一土地所有權人依法定程序辦理規定地價或重新規定地價，經核列歸戶冊之地價總額。
前項所稱地價總額，指每一土地所有權人依法定程序辦理規定地價或重新規定地價，經核列歸戶冊之地價總額。