Land Tax Reduction and Exemption Regulations Article 11-4

Land in aviation control zone that is subject to construction ban pursuant to the “Measure for Construction Ban or Restriction and Height Control of Other Obstructions in the Periphery of Airport, Air Field, and Navigation Aid” is entitled to 50% reduction in land value tax or agricultural land tax; but if the land cannot be used and does not generate revenue as a result, it is entitled to full exemption.If the actual use of the land subject to construction restriction as specified in the preceding paragraph is limited as a result, the land may receive up to 30% of reduction on land value tax or agricultural land tax at the discretion of the competent authority under the municipal or county (city) government.