House Tax Act Article 24
The detailed regulations for the collection of house tax shall be formulated by the municipal and county (city) governments in accordance with this Act, and reported to the MOF for recordation.
中文原文 房屋稅條例第24條
房屋稅徵收細則，由各直轄市及縣（市）政府依本條例分別訂定，報財政部備查。