House Tax Act Article 22
In the case of house tax is owed on the house, until the tax arrears are settled, no transfer registration or establishment of Dien right registration may be processed.The amount of tax arrears in the preceding paragraph may be applied for by the house acquirer for proxy payment, and the amount paid on behalf can be recovered from the taxpayer, or deducted in proportion from the purchase price or Dien price.
中文原文 房屋稅條例第22條
欠繳房屋稅之房屋，在欠稅未繳清前，不得辦理移轉登記或設定典權登記。
前項所欠稅款，房屋承受人得申請代繳，其代繳稅額得向納稅義務人求償，或在買價、典價內照數扣除。
前項所欠稅款，房屋承受人得申請代繳，其代繳稅額得向納稅義務人求償，或在買價、典價內照數扣除。