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.