Article 27 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 Paragra
Article 27 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 Paragra
第27条土地所有权人已依建筑法第五十四条第二项规定申请开工展期并经核准，其因而超出本条例第十八条第一项限期建筑使用期限者，不予加徵地价税。