The applicant for reduction or exemption of land value tax or agricultural land tax pursuant to Articles 7 ~ 17 herein shall be the administration-in-charge for public land, and title owner or Dien holder for private land. The applicant should prepare a list and support documents and apply to the tax authority under the municipal or county (city) government. Notwithstanding the foregoing, application by land title owner or Dien holder is not required for land that meets any of the following conditions, and in such event, the tax authority will proceed to grant tax reduction or exemption based on the circular data or the land user agency sends a letter to the tax authority requesting tax reduction or exemption:
1. Land that is fully exempted as specified in subparagraph 10, Paragraph 1 of Article 8 herein.
2. Land that is changed to the category of “road” (based on the registration data of land that has changed registration to “road” provided by the competent land administration).
3. Reserved land for public facilities under urban planning (based on the circular data from the competent land administration).
4. Requisitioned land or land purchased by any level of government, military organs, schools, or troops (based on the notice sent by the requisition or purchasing agency).
5. Private land used as public alley free of charge(based on the detailed list sent to the tax authority by the competent authority in charge of public works or constructions, or the construction unit of county, township, city or district office).
6. Land under zone or section expropriation or consolidation (based on the detailed list sent to the tax authority by competent land administration).
6. Land under zone or section expropriation or consolidation (based on the detailed list sent to the tax authority by competent land administration).
7. Land entitled to tax reduction/exemption pursuant to Article 11-1 herein (based on the detailed list sent to the tax authority by the military organ under the Ministry of National Defense, which indicates land markings, land area restricted or banned from construction, construction control chart, and other relevant data). 
8. Land entitled to tax reduction/exemption pursuant to Article 11-2 herein (based on the detailed list sent to the tax authority by the administration in charge of the water source designated zone, which indicates land markings and zoning).
9. Land entitled to tax reduction/exemption pursuant to Article 11-3 herein (based on the detailed list sent to the tax authority by the administration in charge of historical sites, which indicates land markings and zoning).
10. Land entitled to tax reduction/exemption pursuant to Article 11-4 herein (based on the airport construction control/ban chart and other data sent to the tax authority by the civil aviation administration).
11. Land entitled to tax reduction pursuant to Article 11-5 (based on the change of master plan and other relevant data sent to the tax collection authority by the civil urban planning administration in charge.)
12. Land having tax reduction/exemption status on record and continuing to be granted such status when the reduction period expires by the tax authority because the reason for reduction still exists.