National Property Act Article 8
The national land and its improvement, except for properties of rent producing and Subparagraph 3 of Paragraph 2 of Article 4 for enterprise use, is exempted from land taxes and constructional improvement taxes.
中文原文 國有財產法第8條
國有土地及國有建築改良物，除放租有收益及第四條第二項第三款所指事業用者外，免徵土地稅及建築改良物稅。