Land Tax Act Article 20
Public land is subject to land value tax at the basic tax rate. However, public land provided for public use is exempt from land value tax.
中文原文 土地稅法第20條
公有土地按基本稅率徵收地價稅。
但公有土地供公共使用者，免徵地價稅。
但公有土地供公共使用者，免徵地價稅。