Miaoli City is a county-controlled city and the county seat of Miaoli County, Taiwan. Its name Miaoli was coined using two Hakka words, cat (貓) and city (裡), which phonetically approximate Pali (Bari) from the Taokas language. Miaoli has a relatively high percentage of Hakka people. It had the second highest residential price and the highest commercial price for land in Miaoli County as of 2004, at NT$28,601 per square meter and NT$63,317 per square meter, respectively.