The Enforcement Rules of the Land Tax Act Article 8

When landowners and their spouses and dependent minors file a declaration for more than one self-use residential land parcel within the jurisdiction of the Act, the determination of the single land parcel eligible for the self-use residential land tax rate according to Paragraph 3, Article 17 of the Act shall refer to the landowners’ selection of the place of household registration. If the owner does not make a selection, refer to the highest land value tax for self-use residential land in the year of application; for the same tax amount, the priority of applicability shall be based on the place of household registration of the land owner, the spouse, and the dependent minors.When the landowner, his/her spouse and dependent minors file a self-use residential land declaration separately, refer to the place of household registration that they select together. If a place of household registration is not selected, refer to the highest self-use residential land tax that the landowner and his/her spouse and the dependent minor applied for in the current year.The priority of applicability of the dependent minors regarding the place of household registration in the second part of Paragraph 1 shall be determined by seniority.