Where the proposed undertaking requires approval by the competent authority in charge of the relevant industry, the land use applicant shall apply to said competent authority for approval of its plan for the proposed undertaking before it applies for the expropriation of land or land improvements.
Prior to submitting its plan for the proposed undertaking to the competent authority in charge of the relevant industry for approval, the land use applicant should hold a public hearing to hear the opinions of affected landowners and interested parties, unless the expropriation is for a national defense undertaking of secretive nature, or unless public hearings or explanatory meetings have been held earlier.
If disputes arise out of the expropriation of a special agricultural zone that will be used in an infrastructure project approved by the Executive Yuan, hearings shall be held in accordance with the Administrative Procedure Act.
Where the proposed undertaking does not require approval by the competent authority in charge of the relevant industry, the land use applicant shall hold a public hearing before negotiating with the landowners or by other means to reach an agreement on the acquisition of land, unless the proposed undertaking involves a situation covered by the proviso of Paragraph 2 hereof.

Prior to applying for the expropriation of lands or land improvements, a land use applicant should negotiate with the owners or by other means to reach an agreement on the price of acquisition, unless there is an urgent need due to public security to use land for an undertaking of national defense, communication or transportation or water conservancy where no such agreement could be reached with land or land improvement owners due to time constraint. If the owners refuse to participate in the negotiation or the land use applicant and owners fail to reach an agreement after negotiation and the applicant is unable to acquire the lands or land improvements by other means, the applicant may apply for expropriation according to this Act.
The negotiation mentioned in the preceding paragraph shall be made in writing with the results clearly stated. If no agreement is reached after negotiation, the reasons for failing to reach an agreement shall be documented and submitted to the Central Competent Authority at the time of application for expropriation.
Unless it is otherwise provided by law, the preferential right to purchase as provided in other laws does not apply to the price negotiation mentioned in Paragraph 1 hereof.
With respect to the price negotiation mentioned in Paragraph 1 hereof, the applicant should negotiate with the owners based on market value.
The term “market value” referred to in the preceding paragraph shall mean normal transaction price in the market.

After failing to reach an agreement according to the provisions of the preceding article, a land use applicant may confer with and request the municipal or county (city) competent authority together with related persons to inspect or survey the interested public or private land or land improvements in case the applicant plans to apply for expropriation of land or land improvements. The owners, occupants, users or custodians may not refuse or interfere with the inspection or survey. However to inspect or survey a building or fenced off land for inspection or survey, the applicant shall notify the owners, occupants, users or custodians seven (7) days in advance.
Where ground obstacles must be relocated or removed in order to conduct the inspection or survey mentioned in the preceding paragraph that results in damage to the owners or users, the land use applicant should make proper compensation to them as agreed through negotiation.

In applying for the expropriation of land or land improvements, a land use applicant shall prepare a detailed expropriation plan and submit it together with a map of the land or a list of the land improvements under expropriation and a map of proposed land use planning to the approving authority for approval, and notify the municipal or county (city) competent authority of the same.
When reviewing the application referred to in the preceding paragraph, the Central Competent Authority shall review the following:
1. Is the expropriation for public interest purpose, necessary, appropriate and reasonable?
2. Does the land use applicant have the ability to carry out the undertaking?
3. Does the land expropriated for the proposed undertaking meet the current urban planning, regional planning or national land use planning?
4. Does the proposed undertaking facilitate the proper and reasonable use of land?
5. Is the financial assessment of the proposed undertaking reasonable and viable?
6. Is the resettlement plan proposed in accordance with Article 34-1 of this Act reasonable and viable?
7. Other matters that should be or may be reviewed according to law.
Where the land use applicant has a condition covered by the proviso of Article 27 herein, the condition shall also be stated in the expropriation plan submitted for review.
If deemed necessary after accepting an application referred to in Paragraph 1 hereof, the Central Competent Authority may meet with interested parties to conduct on-site inspection and produce an inspection record, and mail a copy of the inspection record to all interested parties in fourteen (14) days after its production.

The expropriation plan referred to in the preceding particle shall contain the following particulars and be attached with relevant supporting documents:
1. The reasons for expropriating the land or land improvement.
2. The scope and area of land or land improvement under expropriation.
3. The type of proposed undertaking and its legal basis.
4. An explanation of the necessity of the proposed undertaking project.
5. The course of acquiring the land or land improvement by negotiating a price with the land or land improvement owners or by other means, and the opinions given by the owners.
6. A public interest and necessity evaluation report.
7. The current use conditions of the land and the names and domiciles of the users.
8. The condition of land improvements.
9. Land improvements to be expropriated simultaneously.
10. The use condition of adjoining lands and improvements thereon.
11. Are there historical relics or remains, or registered historical building in the area of expropriation, and if yes, note their current conditions and upkeep measures taken.
12. The holding of hearings, public hearings and explanatory meetings with meeting records and attendance records attached.
13. Names and domiciles of land or land improvement owners, or custodians.
14. The layout for use of lands under expropriation.
15. A brief description of the proposed undertaking and the project progress.
16. Total amount of compensation needed and its distribution.
17. Total amount of funds reserved and sources thereof.
18. If the expropriation involves the land of indigenous people, a written consent of the central competent authority in charge of indigenous affairs.
19. The resettlement plan.
To apply for the expropriation of land improvements only, information and/or documents in Subparagraphs 9 and 14 of the preceding paragraph are not required.

The expropriation of land or land improvements shall be subject to the approval of the Central Competent Authority.

The Central Competent Authority should invite (appoint) experts, scholars, representatives of civil groups and relevant agencies to review and determine expropriation application cases in a collegial manner.
The experts and scholars mentioned in the preceding paragraph shall comprise scholars in the fields of land administration, environmental impact assessment, city planning, and urban-rural planning. Experts, scholars and representatives of civil groups shall constitute not less than one half of the review panel.

When two or more applicants apply for the expropriation of the same land, the comparative importance of the proposed undertaking shall be the criterion whereby approval is granted. If the proposed undertakings are of the same nature, the order by which the application has been made shall be the criterion whereby approval is granted.

Upon the approval of any application for the expropriation of land or land improvements, the Central Competent Authority shall notify the municipal or county (city) competent authority of the same.

Upon receiving the notice of approval for an expropriation application from the Central Competent Authority, the municipal or county (city) competent authority shall forthwith make a public announcement and notify the owner(s) of land or land improvements and the holders of other rights thereon in written form.
The period of public announcement referred to in the preceding paragraph shall be thirty (30) days.

Where the ownerships of the expropriated land or land improvements have been registered, the public announcement and notifications shall be made in accordance with the names and addresses of land or improvement owners and holders of other rights thereon as recorded in the land register or constructional improvement register on the date of public announcement. The validity of such public announcement and notifications shall extend to land or land improvement owners and holders of other rights thereon who have acquired their rights through inheritance, compulsory enforcement or court decision but have not completed the registration formality prior to the public announcement.

Compensation for the expropriated land or land improvements shall be borne by the land use applicant and distributed through the municipal or county (city) competent authority.

Compensation for the expropriated land or land improvements shall be paid within fifteen (15) days after the expiration of the public announcement period. The preceding provision does not apply to additional compensation under Paragraph 5 of Article 22 herein.
If a land use applicant fails to hand over the compensation payment to the municipal or county (city) competent authority within fifteen (15) days after the expiration of the public announcement period, the expropriation of the land or land improvement unpaid for becomes invalid thereafter, except in any of the following circumstances:
1. There are objections over the assessed compensation raised during the public announcement period, and the municipal or county (city) competent authority refers the matter to the Land Evaluation Committee for reconsideration in accordance with Article 22 herein.
2. The rightful compensation recipients have agreed to the postponement or installment of compensation payment in writing.
3. The rightful compensation recipient refuses or is unable to accept the payment.
4. The whereabouts of the rightful compensation recipient is unknown.

The rights and obligations of the original owners of expropriated land or land improvements with respect to their land or land improvements end when the compensations they are entitled to are paid in full.
Pending the full payment of the aforementioned compensations, the original owners have the right to continue the use of their land or land improvement, except in situations covered by the proviso of Article 27 herein.

If any person with an interest in the expropriated land or land improvement objects to the matters being publicly announced as referred to in Paragraph 1 of Article 18 herein, he shall raise the objection by submitting a written statement to the municipal or county (city) competent authority within the announcement period. Upon receiving such an objection, the municipal or county (city) competent authority shall forthwith investigate the matter and notify the interested person of the findings and actions taken in writing.
Where an interested person has objection to the amount of compensation for the expropriated land or land improvement, he may, within thirty (30) days from next day following the expiration of the public announcement period, raise the objection by submitting a written statement to the municipal or county (city) competent authority. Upon receiving such an objection, the municipal or county (city) competent authority shall forthwith investigate the matter and notify the interested person of the findings and decision made thereon in writing.
In case the interested person disagrees with the decision referred to in the preceding paragraph, the municipal or county (city) competent authority may refer the matter to the Land Evaluation Committee for reconsideration. If the interested person still disagrees with the result of reconsideration, he may file for administrative remedy according to law.
Should the municipal or county (city) competent authority have distributed the compensation in accordance with Article 20 herein, the implementation of an expropriation plan will not be suspended when an interested person raises an objection or files for administrative remedy in accordance with the preceding three paragraphs.
In case the amount of compensation is adjusted based on the result of reconsideration or administrative remedy or the original compensation is determined to be erroneous after the compensation has been distributed in full according to law, any additional compensation thereof shall be paid within three months from the day on which the definitive amount is determined.

Any expropriated land or land improvement shall not be subdivided, consolidated, transferred or encumbered, unless the land or land improvement ownership or other rights thereon have been acquired through inheritance, compulsory enforcement or judicial decision prior to the public announcement of expropriation and the registration of rights has been applied for during the public announcement period. Nor shall the landowners or users undertake any new constructional improvement, addition or remodeling of existing buildings, or extraction of earth and gravel on the land, or change of landform, or plant more agricultural improvements on the land. In case any of the aforementioned works is ongoing when the public announcement is made, it shall be immediately stopped.
When jointly owned but separately managed farmland is partially expropriated, landowners may apply for subdivision of the co-owned land or swap/transfer of part of co-owned land before the compensation payment is fully distributed or the distribution of “land in lieu of compensation in cash” (referred to as “land for compensation” hereunder) is approved without being subject to the subdivision and transfer restriction as provided in the preceding paragraph.

The ownerships of expropriated land or constructional improvements or other rights thereon shall be recognized as recorded in the land register or constructional improvement register on the date of public announcement of expropriation. However if the ownerships or other rights of land or constructional improvements have been acquired through inheritance, compulsory enforcement or court decision but the registration of ownership or other rights is not yet completed prior to the public announcement, the right holders shall file their rights with the municipal or county (city) competent authority for record during the public announcement period.
Where the deed of expropriated land is registered according to Paragraph 2 of the preceding article, the ownership or other rights over the land shall be recognized as recorded in the land register after the registration.

In case the owner of an expropriated land or land improvement has deceased and the registration of inheritance has not been completed, the compensation for expropriation may be paid to any of the rightful inheritors according to their respective lawful shares of the inheritance. The preceding provision applies to the case where the inheritors have completed the registration of ownership-in-common.
The provisions of the preceding paragraph shall, mutatis mutandis, apply to lands or land improvements for which expropriation compensation has not been paid prior to the promulgation of this Act.

The municipal or county (city) competent authorities shall set up a custodian account with the Treasury to keep any compensation monies which are not paid out due to delay, refusal or failure in the receipt of payment without being subject to the Lodgment Act. The municipal or county (city) competent authorities shall deposit the undistributed compensation into the custodian account for keeping within three months from the next day following the expiration of the duration of compensation payment under this Act, and notify the rightful recipients. The deposited compensation shall accrue to the Treasury if the recipient fails to claim the compensation in fifteen (15) years from the date of notice delivery.
The compensation monies kept in the custodian account as referred to in the preceding paragraph shall accrue interest. The accrued interest shall be paid to the rightful recipients of the compensation accordingly.
The undistributed expropriation compensation is deemed paid out when it is deposited into the custodian account for keeping according to the provisions of Paragraph 1 hereof.
Rules governing the keeping of undistributed compensation monies as referred to in Paragraph 1 hereof shall be prescribed by the Central Competent Authority.
The provisions of the four preceding paragraphs shall, mutatis mutandis, apply to undistributed compensation monies that have not completed the lodgment formalities prior to the promulgation of this Act.

A land use applicant shall not commence work on the expropriated land until the compensation payment is fully distributed or distribution of “land for compensation” is approved, unless there is an urgent need to use the land for an undertaking of national defense, communication or transportation, or water conservancy due to public security.

After all the compensations for expropriated land or land improvements have been duly paid, or the distribution of “land for compensation” has been approved, the municipal or county (city) competent authority shall notify the original landowners or user thereof to vacate the land within a prescribed time limit.
Where the identity or the whereabouts of the rightful recipients of relocation fees is unknown such that objects that should be relocated are not removed, the municipal or county (city) competent authority shall make a public announcement ordering the removal of such objects within a period of thirty (30) days.
Where objects to be removed from the expropriated area fail to vacate the land within the prescribed time limit, the municipal or county (city) competent authority or the land use applicant may act in accordance with the Administrative Execution Act.

For graves to be relocated from an expropriation area, the land use applicant shall apply to the local competent authority in charge of graves according to the Mortuary Service Administration Act, and produce a detailed documentation of the actions taken therefor and submit it to the municipal or county (city) government for record.