To file for non-taxable status of land value increment tax pursuant to Paragraph 1, Article 39-2 of the Act, the agricultural land for agricultural use issued by the competent agriculture authority of the municipality or county (city) shall be attached to the competent taxation authority along with the application.
The issuance and release by the competent agriculture authority of the Municipality or County (City) government of a certificate proving agricultural use may be delegated to the district or township civic center for handling.