Land Tax Act Article 45
The Agricultural Land Tax shall be assessed by the competent tax authority of the municipality or county (city) based on the tax amount determined for each landowner’s land holdings within each section. As a general principle, the tax is collected in two installments annually, commencing within one month after the harvest of crops. The amount to be collected in each installment may be apportioned based on the actual harvest yield for each period, with the tax amount divided accordingly.
中文原文 土地稅法第45條
田賦由直轄市及縣（市）主管稽徵機關依每一土地所有權人所有土地按段歸戶後之賦額核定，每年以分上下二期徵收為原則，於農作物收穫後一個月內開徵，每期應徵成數，得按每期實物收穫量之比例，就賦額劃分計徵之。