The implementation of the equalization of land rights shall conform to the provisions of this Act. Matters which are not provided for in this Act shall be governed by the provisions of the Land Law and other related laws.

The term “competent authorities” referred to in this Act shall mean the Ministry of the Interior in the case of the Central Government, the special municipal government in the case of a municipality under the direct jurisdiction of the Executive Yuan, and the County / City Government in the case of a county /city.

The definitions of the terms referred to in this Act are as follows:
1.Urban land shall denote all lands within the boundaries of urban planning areas that have been designated according to law.
2.Non-urban land shall denote all categories of lands not belonging to urban land.
3.Agricultural land shall denote that land, both urban and non-urban, located in the agricultural zone or protection zone, and used for the following purposes according to laws:
(1)Land used for agricultural cultivation, forestation, fish culture, pasture and conservation.
(2)Land used for buildings, drying grounds, farm roads, irrigation and drainage systems as related to agricultural management.
(3)Land, owned by farmers groups or cooperative farms, directly used for warehouses for agricultural purposes, refrigerator chambers or ice pits, agricultural machinery centers, silkworm cultivation fields, goods assembling fields, examination fields etc.
4.Industrial land shall denote those lands designated for industrial zones according to laws and lands permitted by the government for industrial use or for factories.
5.Mining land shall denote the surface of those lands de facto used for mining industry.
6.Owner-occupied residential land shall denote the land that shall be the place where the landowner or his spouse or his direct blood relative’s domicile is located and residence has been so registered, and not used for rent or business use.
7.Vacant land shall denote the land which has not been used for the purpose of construction according to law in places where roads, sewers, electricity and water supply (in cases where the water system exists) are available. Or if there are constructional improvements on the land, both private land and public land not used for public construction purpose, but the value of the constructional improvements is less than 10 per cent of the declared value of the building site, and the Special Municipal Government or the County / City government certifies that it can be used for additional building, reconstruction or renewal, then the land shall be regarded as vacant land.

The term “land evaluation committee” referred to in this Act shall denote the committee organized by the Special Municipal Government or the County / City Government, and composed of representatives of local people and other persons of justice. The organization and operational regulations of the land evaluation committee shall be prescribed by the central competent authority.
The committee members in the preceding paragraph shall be composed of representatives of relevant authorities and experts and scholars in the fields of land administration, real estate appraisal, law, engineering and urban planning, or, representatives from relevant civil groups, of which no less than one-half of the total number of committee members shall be experts and scholars and representatives from relevant civil groups. Representatives of each sex shall account for at least one-third of seats.

The Central Government and the competent Special Municipal authorities may issue land bonds to be used as funds for the purchase of lands at their declared values and for the zone expropriation.
The issuance of land bonds shall be separately prescribed by law.

Cancelled.

All land purchased at their declared values, requisitioned by zone expropriation, or acquired through land consolidation may be openly sold at any time without being subject to the restrictions of Article 25 of the Land Law.

Cancelled.

Cancelled.

The compensation for the compulsorily purchased land in the areas subject to this Act shall be paid to the landowners at the current land value publicly announced by the government. The land reserved for public infrastructure in an urban planning area shall be compensated at the average publicly announced current land values of its neighboring lands, whilst its constructional improvements shall be compensated at their reconstruction prices.

In case the compulsorily purchased or purchased at the declared value land is tenanted farmland, the government shall compensate the lessee for the expenses he has incurred in making land improvement as well as for any crops not yet harvested. In addition the lessor shall pay to the lessee one third of the compensated land price after a deduction for land value increment tax through the government.
The compensated land price to be paid to the lessee according to the provisions of the preceding Paragraph shall be deducted from the total amount and be paid to the lessee by the competent authorities when such compensated land price is being paid or deposited in the local court by law.
In case the tenanted farmland is allocated according to law, the two preceding Paragraphs shall, mutatis mutandis, apply for the compensation of the lessee. The authority originally in charge of management is liable for the cost incurred. In case the allocation is for no consideration, the authority requiring the land is liable for the compensation cost.

The regulation of content, procedure, inquiry, the scope of information provision, and collection of fees, etc. of general registers of landowners should be enacted by central competent authority and submit to Executive Yuan for ratification.