Idle agricultural land shall be subject to additionally a uncultivated land tax equal to 1 to 3 times the agricultural land tax payable if the landowner receives a notice from the municipal or county (city) government with the approval of the Ministry of Interior, requiring the use of land by landowner or others entrusted by the landowner within a prescribed period, but fails to comply accordingly; if the agricultural land has been levied uncultivated land tax for three years and is still not in use, the municipal or county (city) government may purchase the land ad valorem, unless the land has in any of the following conditions:
1. The land lies fallow necessitated by agricultural production or policy;
2. The land lies fallow due to regional production being deemed non-economical;
3. The land cannot be tilled due to public hazard or environmental pollution; 
4. The land cannot be tilled due to the damage of irrigation or drainage system; or
5. The land cannot be tilled due to force majeure. 
The aforesaid provisions shall be implemented in accordance with the Equalization of Land Right Act.