These Enforcement Rules are enacted pursuant to Article 32 of the New Town Development Act (hereinafter referred to as “the Act”).

The principles for selecting the location of a new town are as follows:
There shall be enough lands for future development of the new town.
Electric power, telecom, tap water, gas, and other public facilities can be sufficiently supplied matching with the requirements for future development of the new town.
The distance from the central cities of the metropolis zone shall be appropriate, and favorable traffic system shall be provided to connect the outside.
The industrial structure of the ambient areas can match with the future development of the new town.
There is a vast demand for dwelling houses in the ambient areas.
Lands used for important military facilities or nearby high-sensitivity national defense facilities shall be avoided.
Locations nearby serious pollution sources shall be avoided.
Special water and soil conservation areas, water source, water quality, water quantity protected areas, and important reservoir water collecting areas shall be avoided.
Low-lying lands, steep slops, lands where landslip is likely to occur, and other environment-sensitive lands shall be avoided.
Other factors influencing development of the new town shall be avoided.

The feasibility study report of a new town special area shall include the following contents:
Objectives of development.
Scope of development area.
Status quo of the development area and ambient areas.
Overall development profile.
Development mode.
Plan of removal and settling.
Development schedule and development phases and sections.
Financial analysis.
Strategies for introducing population and industries.
Supporting measures.
Competent authority of development and division of responsibility.
Other related affairs.

When holding a public hearing under Paragraph 2, Article 5 of the Act, the central authority shall invite the ownership holders of the lands in the special area, the local municipal or county (city) government, township/city/district office, residents, experts and scholars to attend the hearing; and upon publicizing the feasibility plan prospectus (drawings), shall publish the date and address of the public hearing on the local official gazette or newspaper for 3 days, and notify by letter the local township/city/district office to publicize the notice on the bulletin board of the office.

The public hearing shall be processed in public words and says.

The lands of preserved area within the planned zone for a new town that are not developed within 20 years as referred to in Paragraph 3, Article 5 of the Act means the lands of preserved area within the planned range of a new town special area that are not changed into lands for urban development and not developed and constructed, within 20 years commencing from enforcement of the plan of new town special area.
Provisions on approval conditions, procedure and documents for persons or organizations to apply for the above-mentioned lands of preserved area shall be prescribed by the central authority or the municipal or county (city) competent authority designated by the central authority.

For the private-owned lands within the planned range of a new town special area approved by the Executive Yuan before the Act is issued and enforced, the authority of development shall purchase the foresaid lands at agreed prices according to Paragraph 1, Article 6 of the Act prior to development. In case of failure to reach such agreement on the price, sectional expropriation may be executed unless otherwise prescribed in the original plan of the new town special area or in the development mode approved by the Executive Yuan.

When appropriate public-owned lands according to Paragraph 1, Article 7 of the Act, the authority of development shall inform the regulating and administrative departments of the public-owned lands about the foresaid allocation in advance, but need not to request approval of the departments.

Where the administrative department of the public-owned lands within a new town special area, according to Paragraph 2, Article 7 of the Act, requests the central authority to designate the New Town Development Foundation to handle the removal and reconstruction of the original buildings & structures inserted on the lands on a commission basis, the compensation for the public-owned lands and the buildings & structures on the lands shall be allocated in advance by the authority of development into the foundation, and the surplus (if any) shall be handed in to the public treasury.

The unregistered lands within a new town special area shall be registered without compensation as owned by the state, municipality and/or county (city) depending on the authority of development, and this foresaid authority or another department designated by it shall act as the administrative department of the lands, and unified planning, development and disposal of the lands shall be executed by the authority of development.

Where the departments that need lands as mentioned in Subparagraph 3, Paragraph 1, Article 8 of the Act or the social, cultural, educational, charity or remedy organizations as mentioned in Subparagraph 4 apply for transfer of lands by sale, the applications shall be enclosed with use plans, predetermined development schedules, and financial plans.

At the request of the original landownership holders according to Paragraph 2, Article 8 of the Act, the authority of development may construct buildings for distribution or just utilize the residual houses used to settle the original residing families, and the operational regulations shall be prescribed by the authority of development.
In case of failure to construct buildings for distribution under Paragraph 2, Article 8 of the Act, the authority of development shall notify the original landownership holders to apply for combination or sale by themselves under the same paragraph of the same article.

When calculating the original areas of lands held by the landownership holders before consolidation of farm lands according to Paragraph 3, Article 8 of the Act, in case of loss of or incomplete data on allocation, the average area ratio of agricultural lands to the lands for waterway partaken by the landownership holders for land reallocation within the administrative scope of the local municipality or county (city) shall be used as the standard for calculation unless the original landownership holders can provide certification documents.

The total development cost mentioned in Paragraph 4, Article 8 of the Act refers to the total amount of compensation in cash for expropriated private-owned lands or the agreed purchase price of the lands, the land price of the public-owned lands allocated with compensation, expenses for public works, expenses for land arrangement, and loan interests etc.
The above-mentioned expenses for public works include the planning & design expenses, expense for land arrangement, construction cost, materials cost, and management & maintenance cost of roads, bridges, conduits, underground pipelines, park, green lands, squares, parking slots, children's play grounds, stadiums, as well as other facilities approved by the authority. The defined expense for land arrangement includes compensation for removal of land ameliorants or tombs, subsidy for power and mechanic equipments or removal of population, subsidy for operating loss, reward for removal on one's initiative, compensation for markup, expense for collation of land cadastre, relief payment, and necessary fees for handling necessary operations.

When evaluating the land price for allocation or transfer by sale and the base price for sale though tendering according to Paragraph 4, Article 8 of the Act, the authority of development may entrust the local municipal or county (city) government or a professional assessment organization to make pre-evaluation for reference.

The time limits for payment of land value difference mentioned in Paragraph 2, Article 9 of the Act, payment of fine in Paragraph 2, Article 17, removal of facilities on the lands in Paragraph 3, Article 17, and removal or return to original conditions in Paragraph 2, Article 21 all are 30 days.

When applying for exemption from land value tax according to Article 10 of the Act, the authority of development shall collect the related certification documents and sent them in official letter to the local municipal or county (city) taxation department for disposal; the same for recovery of taxation upon elimination of the reasons for exemption.

The expropriated lands within the planned range of a new town specific area mentioned in Paragraph 1, Article 11 of the Act refer to the lands for which the feasibility plan report of new town special area confirms that zone expropriation shall be applied, the so-said “already been possessed by the ownership holders before determination of the range of new town” means the lands have already been held before the determination of the feasibility plan report of the new town special area, and the so-said “5 years commencing from returning the lands” means the 5 years computed from completion of ownership registration by the governing department of registration.

The so-said “also applicable” in Paragraph 2, Article 11 of the Act means that, for the new towns approved by the Executive Yuan before the Act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the Executive Yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands.

The overall development plan of a new town as mentioned in Paragraph 1, Article 12 of the Act shall include the following contents:
Objective and scope of development, implementation projects and development period.
Construction plan of dwelling houses as well as commercial, industrial, and other urban service facilities.
Plan for introducing population and industries.
Construction plan of public works.
Operating & management plan of public facilities.
Financial plan.
Implementation schedule and control plan.
Other related affairs.

The “other urban service facilities” mentioned in Article 12 and Paragraph 1, Article 23 of the Act refers to the service facilities required by urban life other than dwelling houses and commercial and industrial buildings, including the facilities used for administration, culture, education, travel and recreation, medical treatment and health care, traffic, environmental protection, or public services.

Where the authorities of statutory undertakings and facilities don't prepare budgets to construct the necessary public undertakings and facilities inside and outside a new town special area matching with the development progress of the new town, the authority of development may, with the consent of the authorities of public undertakings and facilities, request the central authority to designate the New Town Development Foundation to pay the funds to handle the construction in advance, and the payment will be repaid from the budgets of the authorities of statutory undertakings and facilities.

For the cases handled under Article 15 and Paragraph 4, Article 16 of the Act, the authority of development shall make records and send to the governing department of registration for registration in the land register book.

Application for postponement under Paragraph 3, Article 16 of the Act shall be submitted by the successful bidder prior to expiration of the 3-month term for improvement.

The “prior to completion of construction” mentioned in Paragraph 4, Article 16 of the Act means before getting the building.

The term of “time limit for construction and utilization” mentioned in Paragraph 1, Article 18 of the Act is 2 years.

Where a landownership holder has applied for postponement of commencement under Paragraph 2, Article 54 of the Building Act and the application has been approved, and thus the time limit for construction and utilization as prescribed in Paragraph 1, Article 18 of the Act is exceeded, no additional land value tax will be levied. However, in case construction is still not commenced or finished upon expiration of the postponed period, thus making the building license invalid, additional land value tax will be levied for the period computed from expiration of the time limit for construction and utilization to commencement of building.

The multiple for the land value tax additionally levied under Paragraph 1, Article 18 of the Act shall be determined by the authority of development together with the departments of land administration, finance, and taxation considering the development situation of the new town, and reported to the Executive Yuan for approval.

The “factors not attributable to the landownership holder” as mentioned in Paragraph 2, Article 18 of the Act include the following situations:
Failure to start construction as scheduled or delay of completion caused by serious natural disaster.
Failure to start construction as scheduled or delay of completion caused by occurrence of war or great social, or economic incidence.
Delay of commencement or completion for matching with other important national or local construction projects.
Failure to start construction within specified time limit due to delay in examination of urban design or building permit.

The authority or the department of taxation shall dispose the cases of application for reward or reduction of tax or rent submitted under the Act within 30 days commencing from receipt of the application, unless the time limit for disposal is otherwise prescribed.

Before to execute punishment of terminating or canceling the reward of a company or person being rewarded under the Act, the authority shall notify the company or person to submit a written averment within 30 days commencing from the next day after arrival of the notice. In case such averment is not submitted within the period, punishment may be directly executed.

Where the authority of development or the department of taxation doesn't approve or disapprove an application for reward or reduction of tax or rent submitted under the Act within the legally specified time limit, the applicant may request the upper-level department to reexamine the disposal of the case.
Upon receipt of the above-mentioned request, the upper-level department shall direct an affiliated department to dispose the case within a specified time limit. Where necessary, the upper-level department may take the files from the affiliated department for review, and call to account the delay liability of the affiliated department.

Where the application case as mentioned in the first paragraph is short of some contents legally specified and may be supplemented, the authority of development or the taxation department shall notify the applicant to make supplement within a specified time limit. In case supplement is not made within the time limit, the application shall be rejected.

The above-mentioned contents that may be supplemented shall be supplemented by the applicant once for all.

The range of industries favorable for development of a new town as mentioned in Paragraph 2, Article 23 shall be determined by the central authority jointly with the related departments, and then reported to the Executive Yuan for approval.

The “reduction or exemption of housing tax and deed tax after completion of buildings within a new town special area” as mentioned in Paragraph 1, Article 25 of the Act refers to reduction or exemption of house tax and sale contract tax for the buildings finished within a new town special area after the Act is issued within 5 years commencing from granting of use ; and the reduction or exemption of land price tax refers to reduction or exemption of land price tax for the buildings finished within a new town special area after the Act is issued within 5 years commencing from the tax levy interval of the day when the use is granted.
The “reduction or exemption of sale contract tax may be offered only once” refers to the reduction or exemption of the contract tax for the first time of sale transfer after the buildings are finished.

Upon granting building use licenses, the authority in charge of construction of a new town special area shall mark the licenses with texts like buildings in new town special area. For reduction of tax, the taxpayer shall submit the photostat copy of the building use license and other related certification documents to the regulating taxation department at the location of the lands or buildings to apply.

The expenditure items for development, planning and design of a new town allocated from the budget prepared by the development authority are as listed below:
Expenditure on preparation of the feasibility planning report of the new town.
Expenditure on preparation of the plan of the new town special area.
Expenditure on preparation of the overall development plan of the new town.
Expenditure on planning of the road system connecting to the outside.
Expenditure on preparation of the specification of environmental impacts or the report of environmental impact assessment.
Expenditure on urban design.
Expenditure on planning of public works system.
Other planning & design expenditures approved by the development authority.
Where the authority of development hasn't prepared the budget to pay the above-mentioned planning & design expenditures, the central authority may designate the new town development foundation to pay in stead, and the development authority shall pay back the payment to the foundation later.

These Rules will take effect since they are promulgated.