Agricultural land tax shall be, in principle, paid with crops. For lands not producing patty rice or wheat or lands under special circumstances as set forth under Paragraph 1, Article 23 of the Act, said tax may be paid in cash according to the following: 
1. For lands under categories other than farmland that do not produce patty rice or wheat, the agricultural land tax payable may be paid by an equivalent amount of cash.
2. For lands under farmland category that do not produce patty rice or wheat due to environmental constraints and have been designated as permanent single-crop farm, temporary single-crop farm or rotation farm, the agricultural land tax payable for the year (term) not producing patty rice or wheat may be paid by an equivalent amount of cash.
3. The annual agricultural land tax on permanent single-crop farms growing another crop every two terms shall be paid with crops for one term and by an equivalent amount of cash for the other term.
4. In the event that a permanent single-crop farm or a rotation farm is subject to any of the situations described under Article 30 that has been confirmed true during a year (term) originally designated for patty rice or wheat growing, the agricultural land tax of that year (term) may be paid by an equivalent amount of cash.