Land Tax Act Article 48

For land subject to the collection of agricultural land tax in kind, where the use of the land has changed due to environmental or natural limitations, taxpayers applying to convert the tax to a cash equivalent must report to the hsiang (town, city, or district) office within thirty days after the general sowing of the local crops subject to the in-kind tax.Upon receiving such reports for tax conversion to cash, the hsiang (town, city, or district) office shall dispatch personnel to conduct an on-site investigation. If the report is verified, the office shall compile a list and submit it to the competent tax authority. The tax authority, in conjunction with local grain agencies, shall send personnel to conduct a survey and determine the tax amount.