Create a custom ACF rule to match all pages having a taxonomy enabled.

acf-custom-rule.php

<?php
// functions.php
add_filter('acf/location/rule_types', 'acf_location_rules_types');
function acf_location_rules_types( $choices ) {
    $choices['Post']['post-type-has-taxonomy'] = __('Post Type has Taxonomy');
    return $choices;
}

add_filter( 'acf/location/rule_values/post-type-has-taxonomy', 'acf_location_rules_values_has_taxonomy' );
function acf_location_rules_values_has_taxonomy( $choices ) {
    return array_merge($choices, get_taxonomies());
}

add_filter('acf/location/rule_match/post-type-has-taxonomy', 'acf_location_rules_match_has_taxonomy', 10, 3);
function acf_location_rules_match_has_taxonomy( $match, $rule, $options )
{
    if ($rule['operator'] == '==') {
        $match = is_object_in_taxonomy($options['post_type'], $rule['value']);
    } elseif ($rule['operator'] == '!=') {
        $match = !is_object_in_taxonomy($options['post_type'], $rule['value']);
    }
    return $match;
}