For the private-owned lands within the planned range of a new town special area approved by the Executive Yuan before the Act is issued and enforced, the authority of development shall purchase the foresaid lands at agreed prices according to Paragraph 1, Article 6 of the Act prior to development. In case of failure to reach such agreement on the price, sectional expropriation may be executed unless otherwise prescribed in the original plan of the new town special area or in the development mode approved by the Executive Yuan.

When appropriate public-owned lands according to Paragraph 1, Article 7 of the Act, the authority of development shall inform the regulating and administrative departments of the public-owned lands about the foresaid allocation in advance, but need not to request approval of the departments.

Where the administrative department of the public-owned lands within a new town special area, according to Paragraph 2, Article 7 of the Act, requests the central authority to designate the New Town Development Foundation to handle the removal and reconstruction of the original buildings & structures inserted on the lands on a commission basis, the compensation for the public-owned lands and the buildings & structures on the lands shall be allocated in advance by the authority of development into the foundation, and the surplus (if any) shall be handed in to the public treasury.

The unregistered lands within a new town special area shall be registered without compensation as owned by the state, municipality and/or county (city) depending on the authority of development, and this foresaid authority or another department designated by it shall act as the administrative department of the lands, and unified planning, development and disposal of the lands shall be executed by the authority of development.

Where the departments that need lands as mentioned in Subparagraph 3, Paragraph 1, Article 8 of the Act or the social, cultural, educational, charity or remedy organizations as mentioned in Subparagraph 4 apply for transfer of lands by sale, the applications shall be enclosed with use plans, predetermined development schedules, and financial plans.

At the request of the original landownership holders according to Paragraph 2, Article 8 of the Act, the authority of development may construct buildings for distribution or just utilize the residual houses used to settle the original residing families, and the operational regulations shall be prescribed by the authority of development.
In case of failure to construct buildings for distribution under Paragraph 2, Article 8 of the Act, the authority of development shall notify the original landownership holders to apply for combination or sale by themselves under the same paragraph of the same article.

When calculating the original areas of lands held by the landownership holders before consolidation of farm lands according to Paragraph 3, Article 8 of the Act, in case of loss of or incomplete data on allocation, the average area ratio of agricultural lands to the lands for waterway partaken by the landownership holders for land reallocation within the administrative scope of the local municipality or county (city) shall be used as the standard for calculation unless the original landownership holders can provide certification documents.

The total development cost mentioned in Paragraph 4, Article 8 of the Act refers to the total amount of compensation in cash for expropriated private-owned lands or the agreed purchase price of the lands, the land price of the public-owned lands allocated with compensation, expenses for public works, expenses for land arrangement, and loan interests etc.
The above-mentioned expenses for public works include the planning & design expenses, expense for land arrangement, construction cost, materials cost, and management & maintenance cost of roads, bridges, conduits, underground pipelines, park, green lands, squares, parking slots, children's play grounds, stadiums, as well as other facilities approved by the authority. The defined expense for land arrangement includes compensation for removal of land ameliorants or tombs, subsidy for power and mechanic equipments or removal of population, subsidy for operating loss, reward for removal on one's initiative, compensation for markup, expense for collation of land cadastre, relief payment, and necessary fees for handling necessary operations.

When evaluating the land price for allocation or transfer by sale and the base price for sale though tendering according to Paragraph 4, Article 8 of the Act, the authority of development may entrust the local municipal or county (city) government or a professional assessment organization to make pre-evaluation for reference.

The time limits for payment of land value difference mentioned in Paragraph 2, Article 9 of the Act, payment of fine in Paragraph 2, Article 17, removal of facilities on the lands in Paragraph 3, Article 17, and removal or return to original conditions in Paragraph 2, Article 21 all are 30 days.

When applying for exemption from land value tax according to Article 10 of the Act, the authority of development shall collect the related certification documents and sent them in official letter to the local municipal or county (city) taxation department for disposal; the same for recovery of taxation upon elimination of the reasons for exemption.

The expropriated lands within the planned range of a new town specific area mentioned in Paragraph 1, Article 11 of the Act refer to the lands for which the feasibility plan report of new town special area confirms that zone expropriation shall be applied, the so-said “already been possessed by the ownership holders before determination of the range of new town” means the lands have already been held before the determination of the feasibility plan report of the new town special area, and the so-said “5 years commencing from returning the lands” means the 5 years computed from completion of ownership registration by the governing department of registration.

The so-said “also applicable” in Paragraph 2, Article 11 of the Act means that, for the new towns approved by the Executive Yuan before the Act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the Executive Yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands.