Chapter 5 Revenue
Section 1 Lease of non-public use property
Article 42
The non-public use real estate shall be leased by tendering. One of the items in the following shall lease directly:
1.The lease term expired within 6 months.
2.Those who has utilized the real estate in deed before July 21, 1993, and are willing to pay the compensation for the occupying period.
3.Those shall purchase in accordance with Acts.
The lease agreement of the non-public real estate shall become valid in a writing form.
If the leasehold relation has become non-periodic in accordance with Acts, the tenant shall institute covenant in written within stipulated period; if not, the administration authority shall terminate the leasehold relation.
The proceeding lease term and regulations for the leasing and management of non-public real estate shall be prescribed by the Ministry of Finance and promulgated after the approval of the Executive Yuan.
Article 43
The lease term of the non-public use real estate shall be determined under the provisions in the following items:
1.Constructional improvement, under 5 years.
2.Building lot, under 20 years.
3.Other land, 6 to 10 years.
When the lease term expires, shall be renewed.
The rent of the non-public use real estate is determined by the relevant Land Acts; for such matters not specified in Land Acts, shall be prescribed by the Ministry of Finance referring to the actual situation and then submitted to the Executive Yuan for approval. However, the lease by tendering or for business, the rent shall not be applied to the relevant Land Acts.
Article 44
Unless prescribed by the provisions of other relevant acts, the leased real estate shall be terminated the lease agreement and taken back in case of any of the following situations:
1.When converted into public use property based on the national policy.
2.When tenant changes the agreed purpose.
3.When developing, utilizing or rebuilding, and the withdrawal becoming necessary.
The tenant shall claim for compensation if the lease agreement terminated by the proceeding subparagraph 1and 3. And the standard shall be approved by the Ministry of Finance.
When terminated the lease agreement, except for the part of the addition or improvement approved by the leasing authority the tenant shall claim compensation, the leasing land shall be taken back without compensation; if property damaged them, the tenant shall restore to its original condition.
Article 45
The non-public use personal property shall be no leasing in principle. However, based on the national policy or treasury profit, the personal property shall be leased after specifically approved by the Ministry of Finance.