The calculation and payment of compensation for expropriated land shall be made by and through the municipal or county (city) competent authority.

The term “current market value” referred to in Paragraph 1, Article 30 of the Act shall mean the current market price on the 15th day from the next day following the expiration of the public announcement period for the expropriation as determined by the Land Value Evaluation Committee.
When the current market value referred to in the preceding paragraph is below the publicly announced current value, the compensation shall be made based on the publicly announced current value.

The term “average market value of adjoining lands not reserved for public facilities” referred to in Paragraph 1, Article 30 of the Act shall mean the average of normal transaction prices of adjoining lands not reserved for public facilities in the market, which shall be calculated in accordance with Paragraph 2, Article 63 of the Enforcement Rules for the Equalization of Land Rights Act. If the transaction prices of adjoining lands for public facilities are also included in the calculation that results in lower average market value, the transaction prices of such lands shall be excluded from the calculation.
For odd lots of construction land in agricultural zone or protection zone under urban planning, or odd lots of land with construction thereon designated for integrated development but not developed that have been delineated as land reserved for public facilities, the average market value of adjoining lands referred to in the preceding paragraph shall be calculated based on the average market prices of lands in each of three districts nearest to said reserved land with identical use purpose, whichever is highest.
If the land under expropriation is designated as land reserved for public facilities under urban planning after its market value has been assessed according to Paragraph 2, Article 30 of the Act, the market value of such land shall be reassessed in accordance with Article 63 of the Enforcement Rules for the Equalization of Land Rights Act prior to the public announcement of expropriation as basis for compensation for land value. However if reassessed value becomes lower, the originally assessed market value shall be used as basis for compensation for land value.

To carry out the survey and assessment of market value of land to determine compensation for expropriation according to Article 30 of the Act, the land use applicant shall notify the municipal or county (city) competent authority of information on the scope of land to be expropriated in writing.
The land use applicant shall send the notice referred to in the preceding paragraph to the municipal or county (city) competent authority before September 1 each year as basis for surveying and assessing compensation for expropriation of land in the following year. But for the promotion of urgent or infrastructure project in the year, the land use applicant may deliver such notice before March 1 the same year.
Where a land use applicant fails to provide the municipal or county (city) competent authority with information needed for surveying and assessing the market value of lands under expropriation before the deadline set out in the preceding paragraph, the applicant shall provide the municipal or county (city) competent authority with its own surveyed and assessed market value, or coordinate the survey and assessment of market value by the municipal or county (city) competent authority, and submit the market value obtained thereof to the Land Value Evaluation Committee for assessment. The land use applicant shall bear all costs and expenses thereof.

The term “land amelioration” referred to in Article 32 of the Act shall mean any of the following:
1. Improvements made on construction site: including land grading or filling up and excavation of the site, water and soil conservation, laying of pipes, construction of retaining walls, excavation of ditches, construction of roads, etc.
2. Farmland improvements: including soil preparation of arable land, water and soil conservation, soil improvement and construction of farm roads, and facilities for irrigation, drainage, windbreak or protection against sand and dikes.
3. Other improvements made for the development of land.

To apply for compensation provided in Article 32 of the Act, the applicant shall apply for verification of registration according to Article 12 of the Enforcement Rules for the Equalization of Land Rights Act, and request the payment of compensation from the municipal or county (city) competent authority by presenting the certificate of expenses for land amelioration issued by the competent authority.