The Enforcement Rules of the Land Tax Act Article 32

The designation of temporary single-crop farm, permanent single-crop farm, and rotation farm shall be made and posted to the public by the competent taxation authority of the municipality or county (city) according to the general patty rice planting season of the locality of the term. The period within thirty (30) days of the end of said general planting season shall be the time period for application. The relevant hsiangs, townships, and cities (districts) shall be notified in writing to take in and process said applications. Permanent single-crop farms and rotation farms with their status already approved need not file such an application.