Land Tax Reduction and Exemption Regulations Article 9
Private land used for public passage free of charge is exempted from land value tax or agricultural land tax during the period of said use, provided the claimed status of usage is found factual. Notwithstanding the foregoing, vacant lots reserved as required under building codes are not entitled to exemption.
中文原文 土地稅減免規則第9條
無償供公眾通行之道路土地，經查明屬實者，在使用期間內，地價稅或田賦全免。
但其屬建造房屋應保留之法定空地部分，不予免徵。
但其屬建造房屋應保留之法定空地部分，不予免徵。