If agricultural land remains idle and unused and has been reported by the municipal or county (city) government to the Ministry of the Interior for approval, upon approval, a notice will be issued by the government to set a deadline for the land to be used or entrusted for operation. If the land is still not used or entrusted for operation by the deadline, an uncultivated land tax, which is one to three times the amount of the agricultural land tax, shall be imposed. If the uncultivated land tax has been imposed for three years and the land remains unused, the government may purchase the land at its assessed present value. However, the following circumstances are exempt from this provision:
1. The land is left fallow due to agricultural production needs or policy requirements.
2. The land is left fallow due to unprofitable regional production.
3. The land cannot be cultivated due to pollution.
4. T The land cannot be cultivated due to damage to irrigation or drainage facilities.
5. The land cannot be cultivated due to force majeure.
The implementation regulations for the aforementioned provisions shall be handled in accordance with the relevant provisions of the Equalization of Land Rights Act.