If the land is trust property, the trustee shall be the taxpayer responsible for the land value tax or agricultural land tax during the existence of the trust relationship.
The land mentioned in the preceding paragraph should be combined with the land owned by the settlor within the same municipality or county (city) jurisdiction to calculate the total land value. The land value tax shall be levied at the tax rate prescribed in Article 16, based on the proportion of each land's value to the total land value. However, if the beneficiary of the trust benefits is not the settlor and meets the following conditions, the land mentioned in the preceding paragraph shall be combined with the land owned by the beneficiary within the same municipality or county (city) jurisdiction to calculate the total land value:
1. The beneficiary has been definitively determined and enjoys the entire benefit of the trust.
2. The settlor has not retained the right to change the beneficiary.