The Enforcement Rules of the Land Tax Act Article 18
The multiplier of taxation on vacant land as prescribed by Article 21 of the Act shall be formulated by the land administration authority of the Municipality or County (City) government according to the urban development requirements and shall be submitted to the Executive Yuan for approval.
中文原文 土地稅法施行細則第18條
依本法第二十一條規定加徵空地稅之倍數，由直轄市或縣（市）主管機關視都市發展情形擬訂，報行政院核定。