本府于一九五○年十月十五日公布一、本市区域内之地产,不论公有私有暨地上有无建筑物,悉依本办法征收地产锐。二、地产税向产权所有人征收,其设有典权者,向承典人征收;但产权人、承典人不在本地或产权未确定及租典纠纷未解决者,均由土地代管三、地产税以本府公布之标准地价从价此例征收。税率为百分之一·五。四、左列土地免征地产税:(1)公共使用之土地; The government announced on October 15, 1950 First, the real estate in the city area, regardless of public and private cum cum buildings on the ground, according to the measures of real estate Rui. Second, the real estate tax levied on the owner of property rights, with its classics, levy to the Code people; but the property people, Cheng Dian people are not in the local or property rights are not determined and the dispute not yet resolved, by the escrow , Real estate tax to the government announced the standard price of land requisitioned in this case. The tax rate is 1.5%. Fourth, the left column of land exempt from real estate taxes: (1) public use of the land;