Land directly used for the following purposes is subject to a land value tax rate of 1%. However, this does not apply if the land is not used according to the plan approved by the competent authority of the purpose enterprise:
1. Industrial land, mining land.
2. Land used for private parks, zoos, and sports facilities.
3. Land used for temples, churches, and government-designated scenic spots and historic sites.
4. Land for gas stations established with approval from the competent authority and land for parking lots set up for public use according to the Urban Planning Act.
5. Other land approved by the Executive Yuan.
Before the industrial zone or industrial land designated by law is announced, if a factory has been established in a non-industrial zone or the land not designated for industrial use, with the cases approved by government, the provisions of the preceding paragraph shall apply to the land directly used by the factory.
The land value tax for the land specified in each subparagraph of the first paragraph is subject to the reduction or exemption provisions of Article 6 if it meets the requirements for reduction or exemption.