Slopeland Conservation And Utilization Act Article 22
Where the slopeland sold is rendered unavailable for utilization in whole or in part by force majeure, the land value [tax] on the unavailable portion may be reduced or exempt from the date of filing, subject to the approval of the central or special municipality competent authority as sought by the buyer.
中文原文 山坡地保育利用條例第22條
承領之山坡地，因不可抗力致全部或部分不能使用者，其不能使用部分，經承租人層報中央或直轄市主管機關核准者，自申報日起，減免地價。