The Enforcement Rules of the Land Tax Act Article 17
For public lands subject to land value tax according to Article 20 of the Act, the land management authority shall provide relevant information and verify the land registration records kept by the competent taxation authority forty days prior to the imposition of the annual land value tax.
中文原文 土地稅法施行細則第17條
依本法第二十條課徵地價稅之公有土地應由管理機關於每年地價稅開徵四十日前，提供有關資料與主管稽徵機關核對稅籍資料。