House Tax Act Article 8
If a house is burned, collapses, or is demolished to the point that it is uninhabitable, the taxpayer should report to the local competent tax authority for verification. After it is verified, tax collection will be suspended until the reconstruction is completed.
中文原文 房屋稅條例第8條
房屋遇有焚燬、坍塌、拆除至不堪居住程度者，應由納稅義務人申報當地主管稽徵機關查實後，在未重建完成期內，停止課稅。