Land Tax Reduction and Exemption Regulations Article 34
Agency in charge of tax reduction or exemption applications and its supporting agencies should process the application upon receipt without stacking up cases; if there are negligence or violations on the part of government agency in carrying out its duties, the supervisor and responsible staff should be disciplined accordingly.
中文原文 土地稅減免規則第34條
主管及會辦機關處理減免案件，應隨到隨辦，不得積壓；如有勘辦不實或違反規定情事，其主管及經辦人員，應予議處。