Act on Transactions in Markets of Agricultural Products Article 10
The land required for packing houses used by farmers’ organizations for joint marketing shall be regarded as agricultural land.The land referred to in the preceding paragraph shall be used exclusively for packing houses for the joint marketing of agricultural products, and the house tax thereon shall be reduced by 50 percent.
中文原文 農產品市場交易法第10條
農民團體共同運銷之集貨場，所需用之土地，視同農業用地。
前項用地應專供農產品共同運銷集貨場使用，其房屋稅減半徵收。
前項用地應專供農產品共同運銷集貨場使用，其房屋稅減半徵收。