Article 28 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 dev
Article 28 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 dev
第28条依本条例第十八条第一项规定加徵地价税之倍数，由开发主管机关会商地政、财政及管辖稽徵机关，视新市镇发展情形拟订，层报行政院核定。