With the new trend of public-private partnership, the Urban Planning Act introduces the rule that the authority can require the persons with interests in the land to donate certain land for public facilities when they apply for the land use conversion. This creates the issue of whether the authority may levy the land value increment tax for such donated land. The answer depends on if such land transfer is with consideration or without consideration. Furthermore, the issue also involves how to characterize the land value increment tax, the legitimacy of the tax exemption and the application of proviso to Article 28 of Land Tax Act. When revising the laws, in order to comply with the principle of taxation under the law and the requirement for legal certainty, the law should define the character of such land donation and state whether the authority should levy the land value increment tax for the land donation resulted from the land use conversion or if there're any exemptions on taxes for such land.