For land having any of the following situations, the competent tax authority may designate land users to be responsible for paying land value tax or agricultural land tax on the portion of land used by them respectively:
1. The whereabouts of the legal taxpayer is unknown.
2. The title right of the land is unclear.
3. The land is under no one’s management.
4. The title owner of the land petitions for the occupier to pay the tax.
If the same landowner has two or more parcels of land in the same municipality or county (city) that are used by different users, and if the land value tax of said landowner is calculated based on progressive tax rate, the respective land user shall be obligated to pay land value tax on the portion of value of land used on behalf of the landowner.
The designated taxpayer of land value tax or agricultural land tax referred to in subparagraphs 1 to 3 in the first paragraph hereof may use the tax paid thereof to offset the rent on the land used or seek recourse from the legal taxpayer.