The Enforcement Rules of the Land Tax Act Article 16
Public facility reserve lands under urban planning shall be subject to tax payment according to the original taxable amount before posts are set up for land measurement and division. The excess tax payment thus made may be used to offset the Tax payable or returned through a refund after completion of said land measurement and division.
中文原文 土地稅法施行細則第16條
都市計畫公共設施保留地釘樁測量分割前，仍照原有稅額開單課徵，其溢徵之稅額，於測量分割後准予抵沖應納稅額或退還。