Article 38-1
The building site in the urban area, no matter when it has been converted from agricultural land by law, can be applied for exemption of the land value incremental tax or estate duty or bestow tax according to the Article 37, paragraph 1 and Article 38, paragraph 1 or 2. The applicants applying for the tax exemption as mentioned above have to submit 2 documents which are issued by urban planning and agricultural departments separately to tax revenue. The document, which is issued by the urban planning department, has to recognize fitting for one of the condition mentioned below, and the other one, which is issued by agricultural department, has to certificate of being in agricultural use.
1. Due to the detail plan has not been completed the building site can not be used as it has been planed.
2. Although the detail plan has been completed, concerning stipulations limit its development by ways of land consolidation or zoned expropriation, the building site still can not be used as it has been planed before the plans of land consolidation or zoned expropriation are put into practice.
Agricultural land which has been converted into not agricultural use before August 3rd 1983 can be applied for exemption of land value incremental tax according to the preceding paragraph under the situation of local government’s agreement.