Land Tax Act Article 40
The land value tax is based on August 31 of each year as the base date for tax liability. The municipal or county (city) competent tax authority shall determine the land value tax based on the land value household registration book and cadastral change notification information compiled and submitted by the land administration agency. The land value tax for the current year shall be collected in a single installment within the period from November 1 to November 30.
中文原文 土地稅法第40條
地價稅以每年八月三十一日為納稅義務基準日，由直轄市或縣（市）主管稽徵機關按照地政機關編送之地價歸戶冊及地籍異動通知資料核定，於十一月一日起一個月內一次徵收當年地價稅。