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法律與法規命令

Tax Act:
Land Tax Reduction and Exemption Regulations
Article 9
Content:
Private land used for public passage free of charge is exempted from land value tax or agricultural land tax during the period of said use, provided the claimed status of usage is found factual. Notwithstanding the foregoing, vacant lots reserved as required under building codes are not entitled to exemption.
 Update:2018-04-23

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