Any parking garage constructed with the roof, beams and columns should be levied of house tax, whether it is built in the courtyard or open space, said Local Tax Bureau of Taichung City Government.
In accordance with Article 3 of the Housing Tax Ordinance, house tax is levied on any houses attached to the land and any buildings increasing the value of the house. Moreover, the Letter No. 35738 issued on July 14, 1981 by Ministry of Finance also specifies that any shelter constructed with roofs, beams, pillars and walls can increase the value of a house and it should be levied of house tax with the housing unit. The public are advised to think it over before setting up such buildings that may increase your house tax.