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Fri, Jan 07, 2000 - Page 3 News List

Amendments to laws makes land sales easier

STAFF WRITER WITH AGENCIES

Lawmakers yesterday passed amendments to a series of laws meant to allow a smooth implementation of the recently passed Agricultural Development Act (1A業發展條例).

The Land Law (?g|a法), Land Ownership Equalization Provision (?均|a權法), Regional Planning Law (區域-p畫法), Urban Planning Law (3ㄔ?p畫法), Inheritance and Gift Law (遺2?恞婸P法) and Land Tax Law (?g|a稅法) were all revised to comply with the amendments to the Agricultural Development Act that loosened of restrictions on agricultural land use and ownership.

Two clauses were removed from the Land Law in yesterday's session, paving the way for land ownership of agricultural land by non-farmers.

The first clause had restricted land transfers to owner-cultivators (|菛?A), while the second clause previously stipulated that land belonging to deceased owner-cultivators be broken up and distributed to other farmers in the event that the land's inheritors were unable to continue to carry out agricultural work on the land.

Other important revisions include changes to the land ownership equalization provision.

The provision now exempts owners who continue to engage in agriculture on the land from land increment tax on land transfers.

The changes stipulate, however, that transferred land not used for agricultural purposes is to be taxed at the appraised value of the land at the time of the implementation of the Agricultural Development Act.

The limit on fines for land use violations in the the Urban Planning Law was also revised upward in yesterday's session and a provision was added to allow fines to be compounded for repeat offenders.

Amendments to the Inheritance and Gift Law allow the price of farmers' land to be deducted from the taxable value of inheritances or gifts as long as the land remains in agricultural use.

Changes to the Regional Planning Law gives directly administered cities, counties and city governments the authority to adjust land zoning within their jurisdiction without seeking instruction or permission from other bodies.

It also stipulates that developers of re-zoned land must pay a land development impact fee to the relevant authorities. The revised law also includes higher fees for violators.

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