Land Tax Act Article 4

When any of the following circumstances applies to the land, the competent tax authority may designate the land user to be responsible for paying the land value tax or agricultural land tax for the portion they use:1. The taxpayer's whereabouts are unknown.2. The ownership is unclear.3. The land is unmanaged.4. The landowner applies for the occupant to pay on their behalf.If the landowner has two or more parcels of land within the same municipality or county (city), used by different users, and the land value tax for the landowner is calculated at a progressive tax rate, each land user shall be responsible for paying the land value tax proportionate to the value of the land they use.The land value tax or agricultural land tax paid on behalf of the taxpayer by the designated payer, as stipulated in Subparagraphs 1 to 3 of the first paragraph, may be deducted from the rent payable for the period of use or claimed for reimbursement from the taxpayer.