The Enforcement Rules of the Land Tax Act Article 13

The lands eligible for special rates on land value tax as referred to under Paragraph 1, Article 18 of the Act shall mean the following land categories developed and used pursuant to the approval of the competent authority of the enterprises concerned:1. Industrial land: Industrial zones specified in the Regional Planning Act and the Urban Planning Act or other designated industrial lands by other Acts and regulations, as well as the lands within the scope approved by the competent industry authority for use by manufacturing industries or factories.2. Mining land: Lands actually used for mining as approved by the competent authority of the enterprises concerned.3. Private park, zoo, sports or stadium land: Lands within the scope approved by the competent authority of the enterprises concerned for use by licensed private parks, zoos, or stadiums.4. Temple, church, or designated historic or scenic site land: Lands used by temples registered as a corporate entity or a temple, by churches for public sermons or preaching, or by historic or scenic sites as designated by the Government.5. Gas stations established pursuant to the approval of the competent authority or public parking spaces established in accordance with the Urban Planning Act: Lands within gas stations established pursuant to the approval of the competent authority of the enterprises concerned and parking spaces set up for public use pursuant to the Urban Planning Act and the approval of the competent authority of the enterprises concerned.6. Other lands approved by the Executive Yuan: Lands approved under a special project by the Executive Yuan.