Located at Puli Town, Nantou County, New Era Art Resort & Spa was established in 1987. This is a stone sculpture park dedicated to a sculptor Lin Yuan who began sculpting at the age of 65, and had sculptured over 10,000 pieces of artworks before he passed away at the age of 79. At the center of the park, there is a nine meter tall boulder made up of 234 totems called The Immortals’ Ladder. The myth of 'The Immortals’ Ladder' is for the farmer who cannot find a wife to marry and come here to pray for a wife and a beautiful female deity will descend to Earth and marry him.

Other attractions in the park include the Lin Yuan Fine Art Museum, Children Fine Art Museum, traditional teahouses and Tung Blossom Forest. The 6.6 hectare sculpture park was mere a sculpture park in the beginning, but now the park had transformed to a resort area features in vacation cottages, honeymoon suites, spa centre with sauna, steam room, herbal bath, swimming pools and several restaurants serve healthy and fresh local produce. The Vegetarian French Cuisine next to the Tung Blossom Forest has great view and delicate French-inspired dinning.