Land Tax Act Article 7
The term "public land" as used in this Act refers to land owned by the state, municipalities, counties (cities), and hsiang, towns (cities).
中文原文 土地稅法第7條
本法所稱公有土地，指國有、直轄市有、縣（市）有及鄉、鎮（市）有之土地。
English translation for reference only; the Chinese text prevails. Not legal advice.