Agricultural Development Act Article 60

In the event that agricultural production suffers damages from natural disasters, the government shall provide cash relief, subsidization or low-rate loans and reduce/exempt farmland tax pursuant to applicable laws to assist farmers in resuming production in a quick manner.The regulations for the said cash relief, subsidization or low-rate loans shall be formulated by the central competent authority.The fund needed for the cash relief, subsidization or low-rate loans of the first paragraph shall be made available from a natural disaster mitigation fund for agriculture established by the central competent authority. The regulations for the revenues and expenditures, the custody and the utilization of the said fund shall be formulated by the Executive Yuan.