The value of expropriated land shall be compensated based on its current market value. The value of land reserved for public facilities in the urban planning area shall be compensated based on the average market value of its adjoining lands not reserved for public facilities.
The market value referred to in the preceding paragraph shall be forwarded by the municipal or county (city) competent authority to the Land Evaluation Committee for determination.
Municipal or county (city) competent authorities should constantly survey the market values within their jurisdiction and submit its Land Evaluation Committee to determine the extent of change in the market values of expropriated lands once every six months as basis for adjusting the compensation for expropriation.
The market value survey and assessment procedure, method and matters of compliance therefor with respect to the determination of market values mentioned in the preceding three paragraphs shall be prescribed by the Central Competent Authority.

The compensation for expropriated constructional improvements shall be determined based on their replacement cost at the time of expropriation.
The compensation for agricultural improvements shall be determined based on the value of the ripened crops thereof, provided the crops are due to ripen in less than one year from the date of expropriation, or based on the cost incurred in their planting and cultivation with reference to their current value, provided the crops are due to ripen in more than one year from the date of expropriation.
The compensation for constructional and agricultural improvements shall be jointly determined by the municipal or county (city) competent authority and the relevant authorities. The criteria for the assessment of compensation for constructional and agricultural improvements shall be prescribed by the Central Competent Authority.

The paid expenses on land amelioration incurred shall be compensated, provided the land has been issued a construction license or the agricultural land has been legally ameliorated prior to the public announcement of expropriation decision and the works thereon are stopped in accordance with Paragraph 1 of Article 23 herein.

If the expropriated land or land improvement was originally provided for legal business operations, the loss sustained due to the cessation of business or shrinkage of business scale as a result of land or land improvement expropriation shall be compensated.
The criteria for the assessment of compensation referred to in the preceding paragraph shall be prescribed by the Central Competent Authority.

Relocation fees shall be dispensed in case the expropriated land or land improvement has any of the following situations:
1. Relocation is carried out in accordance with Subparagraph 1 or 2, Paragraph 1 of Article 5 herein.
2. There are people who have registered as members of the households six months before the public announcement of expropriation and must be relocated. The six-month time limit does not apply if the household registration was carried out due to marriage or birth.
3. There are powered machineries, raw materials for production or facilities for operation that must be relocated.
4. All the improvements on any land must be relocated due to part of the land being expropriated.
5. There are aquaculture products or livestock that must be relocated.
The criteria for the assessment of relocation fees shall be prescribed by the Central Competent Authority.

If there are low-income households or medium-low income households with facts of inhabitation one year before the public announcement of expropriation, such household members become homeless or are in similar situation due to the expropriation of the constructional improvements they live in, and their situations are found true by the social workers of the municipal or county (city) government, the land use applicant shall formulate a resettlement plan and include it in the expropriation plan.
The resettlement plan referred to in the preceding paragraph include housing placement, mortgage interest subsidy, rent subsidy, etc.

The liabilities borne by any expropriated land or constructional improvements shall be settled up to the limit of compensation payable for the expropriated land or constructional improvement by the municipal or county (city) competent authority at the time of distributing compensation payment, unless the compensation is effected through distribution of land for compensation in accordance with Articles 41 and 42 herein.
The liabilities referred to in the preceding paragraph means the value of other rights and compensation for land value the lessees of farmland are entitled to under a 37.5% arable land rent reduction contract.

The existing other rights over any expropriated land or constructional improvements shall be extinguished as a result of expropriation. The municipal or county (city) competent authority shall notify the parties concerned to negotiate the value of such rights by themselves within a prescribed time limit, and then pay off the right holders on behalf of the owners according to the result of negotiation. The compensation shall be handled in accordance with Article 26 herein if the owners and the right holders fail to reach an agreement.

Rules governing the calculation of compensation for expropriated land or land improvement, the rightful recipients, and documents required for receiving the compensation payment shall be prescribed by the Central Competent Authority.