Land Tax Reduction and Exemption Regulations Article 25
For applications of land tax reduction or exemption, the tax authority under the municipal or county (city) government should notify the applicant in writing in ten days after the on-site survey and approval.
中文原文 土地稅減免規則第25條
直轄市、縣（市）主管稽徵機關受理申請土地稅減免案件，應於查核會勘核定後十日內，以書面通知申請人。