Land Tax Reduction and Exemption Regulations Article 35
The municipal or county (city) government and the Ministry of Finance may send personnel to examine the land receiving tax reduction or exemption at any time.
中文原文 土地稅減免規則第35條
減免土地稅之土地，直轄市、縣（市）政府或財政部，得隨時派員抽查之。