For applying for eligibility of special rates on land value tax according to Paragraph 2, Article 17 of the Act, land owners shall submit a completed application form along with the following to the competent taxation authority for approval:
1. Public housing land: If constructed directly by the Government, a copy of the building license or the document proving acquisition of land ownership shall be attached. If constructed by individual citizens through government loans or by the private sector with investment tax allowances, a copy of the building license and the document of approval by the competent public housing authority shall be attached.
2. Employee dormitory land of private companies or publicly-run enterprises: A copy of the building license or the use license and the document of proof issued by the competent labor administration authority shall be attached.
For public housings constructed by individual citizens through government loans as set forth under Subparagraph 1 or for employee dormitories constructed by private companies or government-run enterprises as set forth under Subparagraph 2 of the preceding paragraph, not being used for self-use residence or for employee accommodation as of the completion of the construction, land owners shall file a change of the applicable tax rate to the general land rate with the competent taxation authority.
For public housings constructed by individual citizens through government loans or by private sector through investment tax allowances as set forth under Subparagraph 1 of Paragraph 1 or for employee dormitories constructed by private companies or publicly-run enterprises as set forth under Subparagraph 2 of Paragraph 1, already approved for use of self-use residential land rate for land value taxation yet failing to complete the construction within the time limit specified by the competent building authority, said lands shall be automatically switched to the general land rate as of the year of the due date of said time limit.