Agricultural Development Act Article 40

Agricultural lands engaged in agricultural purposes with the approval of the land value incremental tax application or with the exemptions of estate duty, bestow tax, or farmland tax shall be subject to regular or random inspections and shall be monitored and supervised by the competent authorities at the county or municipality level in concert with other authorities concerned. In the event of non-compliance of agricultural use pursuant to Articles 37 and 38, the violator shall be subject to the governance of the first paragraph of Article 69 in addition to re-pay the tax, which was exempted before.