Land Tax Act Article 27
When the revenue of land subject to agricultural land tax changes due to alterations in transportation, water conservancy, soil, or soil and water conservation factors, or due to natural changes, an adjustment of land category and/or grade shall be conducted. The regulations for such adjustments shall be determined by the central land administration authority.
中文原文 土地稅法第27條
徵收田賦土地，因交通、水利、土壤及水土保持等因素改變或自然變遷，致其收益有增減時，應辦理地目等則調整；其辦法由中央地政主管機關定之。