Land Tax Reduction and Exemption Regulations Article 4
The term “land for public use” as used herein refers to land for use by the generalpublic instead of by specific persons.
中文原文 土地稅減免規則第4條
本規則所稱供公共使用之土地，係指供公眾使用，不限定特定人使用之土地。
English translation for reference only; the Chinese text prevails. Not legal advice.