Culture and the Arts Reward and Promotion Act Article 18

When culture and arts workers or enterprises are engaged in culture and arts affairs and need to use real property belonging to public or nationally owned enterprises, the public property management organization or nationally owned enterprise may lease said property and need not abide by the restrictions of Article 43 of the National Property Act or local government regulations on public property management. Rent shall be charged at a reduced rate or obviated, and other appropriate land tax or house tax incentives may be applied.Regulations governing the form, period, and reduced rate or obviation of rent shall be decided by the central competent authority in cooperation with the Ministry of Finance, nationally owned enterprise supervisory authority, and local supervisory agencies.Self-governing measures covering the limit, scope, standards, and procedures for reducing or obviating land and house tax as addressed in Paragraph 1 are to be drafted by the supervisory authority of each special municipality, city, or county, which will then report to the Ministry of Finance.Regulations concerning the reduction or obviation of land and house tax may be in place for up to five years. This may be extended, depending on circumstances, by the Executive Yuan one time within six months prior to the end of the period.