Land Tax Reduction and Exemption Regulations Article 29
When the reason for reduction or exemption of land value tax or agricultural land tax changes or ceases to exist, the land title owner or administrator shall, within thirty days, file with the tax authority under municipal or county (city) government for restoration of taxation.
中文原文 土地稅減免規則第29條
減免地價稅或田賦原因事實有變更或消滅時，土地權利人或管理人，應於三十日內向直轄市、縣（市）主管稽徵機關申報恢復徵稅。