For designation of single-crop and rotation farms, a verification survey shall be conducted according to the following procedure:
1. Upon receipt of single-crop farm or rotation farm verification application, the hsiang, township, city (district) office concerned shall provide a systemic reference code and verify the taxpayer’s or proxy’s name, the land location, grade, area, and taxable amount against the tax registry records and shall then send personnel to bring the original application to the site for a detailed field survey. The surveyor shall provide his comments and date of initial survey in corresponding columns on the application. Said initial survey shall be completed within five (5) days of the due date of the time limit for local application. After the initial survey, the responsible surveyor shall sign on the application and bind applications into volumes by land section and shall then submit them to the finance section chief and the director of hsiang, township, or city (district) office for countersignature before filing them for recordation.
2. Upon completion of the initial survey, the hsiang, township, or city (district) office shall render its decision on whether to designate the land under application as single-crop or rotation farm based on the initial survey results within eight (8) days of the due date of the time limit for application and shall produce a detailed survey result inventory in three (3) copies of a same form and detailed survey result statistics for the hsiang, township, or city (district), also in three (3) copies of a same form, and shall attach them to the front of the three inventories, one for each. One (1) copy shall be retained for recordation with the rest two (2) copies delivered to the competent taxation authority for a second survey.
3. Upon receipt of the survey result inventories, the taxation authority shall schedule a second survey within three (3) days and shall conduct a second survey in conjunct with the designated personnel by the local competent authority of food administration.
4. The second survey team shall bring the cadastral map and initial survey result inventory to the site for a detailed survey and shall provide comments for the second survey. In the event that the second survey should decide the application incompliant with the requirements, the land parcel entry on the inventory shall be crossed out using double red lines and the joint second survey team members shall affix their official stamps in an appropriate place on the crossed out record along with detailed remarks on the field survey for future reference.
5. The second survey team members and the chiefs of the taxation and food administration authorities shall both provide signatures on the survey inventory after the second survey and shall produce a survey result statistics in two (2) copies of a same form and submit them along with the inventories to the County (City) Magistrate (Mayor) for approval. The approved statistics sheets shall be attached to the front of the survey inventories with one (1) copy of the combined inventory submitted to the local competent authority of food administration.
6. Lands designated as permanent single-crop farms and rotation farms shall be subject to an initial survey and a second survey every three (3) years according to the approved inventory records kept at the relevant county (city).
7. With excessive number of land parcels applying for single-crop or rotation farm designation where relevant surveys cannot be completed within the prescribed time limits set forth under this Article, an extension of the survey period may be granted according to the actual situation. However, the second survey shall be completed in any case within thirty (30) days of the due date of the local application period at the latest.
8. Lands applying for temporary single-crop farm designation with part of the land pieces containing an paddy rice planting area in excess of one half of the total area of the land piece shall not be granted the temporary single-crop farm status.
For applications concerning single-crop farms and rotation farms under the jurisdiction of a municipality, the provisions under the preceding paragraph shall apply mutatis mutandis.