Land Tax Reduction and Exemption Regulations Article 11
Land reserved for public facilities under urban planning that is not in use for any purpose and segregated from other land in use during the reserve period is exempted from land value tax or agricultural land tax.
中文原文 土地稅減免規則第11條
都市計畫公共設施保留地，在保留期間未作任何使用並與使用中之土地隔離者，地價稅或田賦全免。