Non-urban lands designated for uses other than those specified under the preceding article that meet the following requirements shall still be subject to agricultural land tax:
1. Lands on which the imposition of agricultural land tax has been approved before the promulgation and implementation of the revised the Equalization of Land Right Act on 29 June of 1986 and have continued to be used as agricultural land.
2. Lands meeting the requirement of non-urban land use control regulations used as agricultural land.