Land Tax Act Article 19
For the land reserved for public facilities under urban planning that is used for construction during the reserved period, except for self-use residential land in accordance with the provisions of Article 17, land value tax will be levied at a rate of 0.6%. If such land remains unused and is isolated from the land being used, it shall be exempt from the land value tax.
中文原文 土地稅法第19條
都市計畫公共設施保留地，在保留期間仍為建築使用者，除自用住宅用地依第十七條之規定外，統按千分之六計徵地價稅；其未作任何使用並與使用中之土地隔離者，免徵地價稅。