Land Tax Reduction and Exemption Regulations Article 6
Except in cases where the application by land title owner or Dien holder is not required as provided in the proviso of Article 22 herein, the reduction/exemption of land tax is allowed only if the land use meets the criteria set forth herein and the rightful applicant applies and receives approval according to the procedure stipulated in the Regulations herein.
中文原文 土地稅減免規則第6條
土地稅之減免，除依第二十二條但書規定免由土地所有權人或典權人申請者外，以其土地使用合於本規則所定減免標準，並依本規則規定程序申請核定者為限。