財政部民國109年1月21日台財稅字第10804669140號

核釋「土地稅法」第6條規定，原屬建築基地之法定空地，嗣經政府依法指定為公共設施保留地，現況供道路使用，查明非屬建築基地範圍，符合「土地稅減免規則」第9條本文規定者，准予免徵地價稅

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 6 of "Land Tax Act", which stipulates that the statutory vacant land which belonged to the building base may be exempt from Land Tax after being designated by governments as the land reserved for public facilities and currently being used for public passage, which is confirmed not being in the scope of the building base pursuant to Article 9 of "Land Tax Reduction and Exemption Regulations"