The Enforcement Rules of the Land Tax Act Article 24
For the purpose of imposing taxes on lands subject to agricultural land tax, the Municipality or County (City) Government shall follow the following procedure:1. For lands specified under Article 21, the land or National Park administration authority shall compile associated inventory list to the competent taxation authority.2. For lands specified under the proviso of Paragraph 1 of Article 22 of the Act, the civil works authority shall submit the area boundary map to the land administration authority and the competent agriculture authority. The land administration authority shall then compile a land parcel inventory according to land categories indicated on the land registry and submit said inventory to the competent tax authority.3. For lands specified under Subparagraph 1 of Article 22, the competent taxation authority shall impose agricultural land tax according to the land parcel inventory compiled before the promulgation and implementation of the revised the Equalization of Land Right Act on 29 June of 1986.4. For lands specified under Article 22 and land parts for facilities or activities inseparable from the operation of the business of agriculture as specified under the proviso of paragraph 1 of Article 22 of the Act, the competent agriculture authority shall be responsible for accepting and processing applications and shall compile the land parcel inventory after surveying and verifying the lands and in conjunction with relevant authorities and shall submit said inventory to the competent taxation authority.5. For land parts for crop growing, forestry, aquaculture, and livestock breeding purposes as specified under Subparagraph 2 of Article 22, the competent taxation authority shall be responsible for accepting and processing applications and shall conduct field surveys in conjunction with relevant authorities for verification.6. For non-urban lands without a land value prescribed, the land administration authority shall compile a land parcel inventory for the competent tax authority.7. For farmers organization and cooperative farm lands provided directly for agricultural uses including warehouses, freezers (chillers), agricultural machinery centers, silkworm production (breeding) houses, goods collecting yards, inspection centers, patty rice seedling growing lands, water reservoirs, agricultural greenhouses, and agricultural product wholesale markets, the competent taxation authority shall be responsible for accepting and processing applications and shall conduct field surveys in conjunction with relevant authorities for verification.
中文原文 土地稅法施行細則第24條
徵收田賦之土地，依下列規定辦理：
一、第二十一條之土地，分別由地政機關或國家公園管理機關按主管相關資料編造清冊，送主管稽徵機關。
二、本法第二十二條第一項但書規定之土地，由直轄市或縣（市）主管機關依地區範圍圖編造清冊，送主管稽徵機關。
三、第二十二條第一款之土地，由主管稽徵機關按平均地權條例於中華民國七十五年六月二十九日修正公布施行前徵收田賦之清冊課徵。
四、第二十二條及本法第二十二條第一項但書規定之土地中供與農業經營不可分離之使用者，由農業機關受理申請，會同有關機關勘查認定後，編造清冊，送主管稽徵機關。
五、第二十二條第二款之土地中供農作、森林、養殖、畜牧及保育之使用者，由主管稽徵機關受理申請，會同有關機關勘查認定之。
六、本法第二十二條第一項之非都市土地未規定地價者，由地政機關編造清冊送主管稽徵機關。
七、本法第二十二條第三項之用地，由主管稽徵機關受理申請，會同有關機關勘查認定之。
一、第二十一條之土地，分別由地政機關或國家公園管理機關按主管相關資料編造清冊，送主管稽徵機關。
二、本法第二十二條第一項但書規定之土地，由直轄市或縣（市）主管機關依地區範圍圖編造清冊，送主管稽徵機關。
三、第二十二條第一款之土地，由主管稽徵機關按平均地權條例於中華民國七十五年六月二十九日修正公布施行前徵收田賦之清冊課徵。
四、第二十二條及本法第二十二條第一項但書規定之土地中供與農業經營不可分離之使用者，由農業機關受理申請，會同有關機關勘查認定後，編造清冊，送主管稽徵機關。
五、第二十二條第二款之土地中供農作、森林、養殖、畜牧及保育之使用者，由主管稽徵機關受理申請，會同有關機關勘查認定之。
六、本法第二十二條第一項之非都市土地未規定地價者，由地政機關編造清冊送主管稽徵機關。
七、本法第二十二條第三項之用地，由主管稽徵機關受理申請，會同有關機關勘查認定之。