Landowners filing a declaration within the jurisdiction of the Act for a self-use residential parcel of land with an area exceeding the limit specified under Paragraph 1, Article 17 of the Act shall calculate to the area limitation regulated according to the sequential application that the landowners selected; if not selected by the landowner, refer to the highest land value tax for self-use residential land in the year of application; for the same tax amount, the priority of applicability is as follows:
1. The place of household registration of the landowner, the spouse, and the dependent minors.
2. The place of household registration of superior lineal relatives by blood.
3. The place of household registration of inferior lineal relatives by blood.
4. The place of household registration of lineal relatives by marriage.
The priority of applicability under Subparagraphs 2 to 4 of the preceding paragraph shall be determined by seniority.