Land Tax Act Article 52

For land acquired by government through expropriation or purchase, the competent land administration authority of the municipality, county (city), or the acquiring agency shall compile a land list and compensation list to notify the competent tax authority. The tax authority shall calculate the land value increment tax, unpaid land value tax or agricultural land tax. Within fifteen days of receiving the notification, the tax authority shall prepare a notice of tax withholding and provide it to the expropriation or acquiring agency, which shall withhold the tax when disbursing the purchase price or compensation.