Land Tax Reduction and Exemption Regulations Article 23

Except for the following conditions, the tax authority under the municipal or county (city) government should, after receiving the application for reduction or exemption of land value tax or agricultural land tax, immediately meet with supporting agencies to conduct on-site survey based on the cadastral map (book), and if deemed necessary, notify the applicant by letter to be present at the site:1. On-site survey is not required for requisitioned land or land purchased for public purpose by any level of government, military organs, schools, or troops that is granted tax reduction or exemption prior to the registration of title transfer based on the application or proof document prepared by the land requisition or purchasing agency.2 On-site survey is not required for publicly owned land that is granted tax reduction or exemption based on the application or proof document prepared by the administrative or user agency.3. On-site survey is not required for private land provided for public use or use by military organs, schools, or troops that is granted tax reduction or exemption based on the application or proof document prepared by the relevant agency or user agency.4. Tax authority may conduct the on-site survey by itself for private land that is eligible for tax reduction or exemption if the support documents furnished by the title owner or Dien holder at the time of application are sufficient to demonstrate the markings of land and superficies thereon.Particulars in the aforesaid on-site survey include the following, and the surveyor should produce a survey report for the tax authority:1. Checking whether the land ownership, location, area, lot number, value, and tax amount are consistent with those indicated in the list;2. Checking whether the application conforms to relevant criteria;3. Checking the land use status for each parcel of land to see if it matches the description; and4. Other related particulars.