House Tax Act Article 10
The competent tax authority shall calculate the current value of houses based on the standards determined by the real estate assessment committee.The competent tax authority shall notify the taxpayer of the calculated current value of the house according to the provisions of the preceding paragraph. If the taxpayer has objections, he or she may, within 30 days of receiving the notification, submit supporting documents and apply for revaluation.
中文原文 房屋稅條例第10條
主管稽徵機關應依據不動產評價委員會評定之標準，核計房屋現值。
依前項規定核計之房屋現值，主管稽徵機關應通知納稅義務人。
納稅義務人如有異議，得於接到通知書之日起三十日內，檢附證件，申請重行核計。
依前項規定核計之房屋現值，主管稽徵機關應通知納稅義務人。
納稅義務人如有異議，得於接到通知書之日起三十日內，檢附證件，申請重行核計。