Land Tax Reduction and Exemption Regulations Article 12
Land subject to environmental constraints, including landslide, subsidence, loss, or sand dust, technically unusable land, or land in the process of reclamation is exempted from land value tax or agricultural land tax.
中文原文 土地稅減免規則第12條
因山崩、地陷、流失、沙壓等環境限制及技術上無法使用之土地，或在墾荒過程中之土地，地價稅或田賦全免。