House Tax Act Article 3
House tax shall be levied on all houses attached to land and on such other buildings which enhance the use value of those houses.
中文原文 房屋稅條例第3條
房屋稅，以附著於土地之各種房屋，及有關增加該房屋使用價值之建築物，為課徵對象。
English translation for reference only; the Chinese text prevails. Not legal advice.