Land Tax Reduction and Exemption Regulations Article 21
The tax authority under the municipal or county (city) government should, at least sixty days before the collection starting date each year (period) for the land value tax or agricultural land tax, publicly announce regulations and application formalities regarding tax reduction and exemption.
中文原文 土地稅減免規則第21條
直轄市、縣（市）主管稽徵機關應於每年（期）地價稅或田賦開徵六十日前，將減免有關規定及其申請手續公告週知。