Land Tax Reduction and Exemption Regulations Article 11-5
In the case of an urban planning area, where the detail plan of the urban planning was not yet been announced, but the master plan had already been promulgated, and the change of the master plan had been under review and deliberation by the Urban Planning Commission of the Ministry of the Interior before the amendment of this Regulation on December 19, 2007 but due to flood-protection project, the case was not yet been approved, before the detail plan of that area was announced and implemented, such land may receive up to 30% of reduction on land value tax or agricultural land tax at the discretion of the competent authority of the Municipal or County (City) government, through the submission by the local tax collection agency.
中文原文 土地稅減免規則第11-5條
已發布主要計畫尚未發布細部計畫之都市計畫地區，其主要計畫變更案於本規則中華民國九十六年十二月十九日修正施行前，業經內政部都市計畫委員會審議，因受限於防洪計畫致尚未能核定者，於該地區細部計畫發布實施前，其地價稅或田賦得在百分之三十範圍內，由當地主管稽徵機關報請直轄市、縣（市）主管機關酌予減徵。