Land Tax Act Article 22

Non-urban land designated as agricultural land according to law or land for which the land value has not been assigned shall be subject to agricultural land tax. However, the same applies to urban land meeting the following criteria:1. Designated as agricultural zones and conservation zones according to urban planning, limited to agricultural use.2. Still used for agricultural purposes before the completion of public facilities.3. Still used for agricultural purposes with legal restrictions on construction.4. Still used for agricultural purposes with legal prohibition from construction.5. Designated as land reserved for public facilities according to urban planning, still used for agricultural purposes.The second and third subparagraphs of the preceding paragraph are limited to farmland cultivated by farmers themselves and farmland leased under the 37.5% Arable Rent Reduction Act.Land used directly for agricultural purposes by farmers' groups and cooperative farms, such as warehouses, cold storage facilities, agricultural machinery centers, silk breeding facilities, collection sites, inspection sites, rice seedling nurseries, water storage tanks, agricultural greenhouses, and wholesale markets for agricultural products, shall still be subject to agricultural land tax.Public land provided for public use and land reserved for public facilities under urban planning that remain unused during the reservation period and are isolated from the land being used shall be exempt from agricultural land tax.