The municipal or county (city) competent authority shall enclose the development plan and the cadastral map of the area for zone expropriation when reporting to the superior competent authority according to Paragraph 1, Article 37 of the Act for the approval of the prohibition of any new constructional improvement, addition, remodeling or reconstruction of existing buildings, or extraction of earth and gravel on the land, or change of landform, or planting more agricultural improvements on the land.

When applying for zone expropriation according to Article 38 of the Act, the land use applicant shall prepare two copies each of the zone expropriation plan, a map of land under zone expropriation, a map of proposed land use planning, and the explanatory meeting for zone expropriation, and submit them to the approving authority for approval.

The zone expropriation plan referred to in Paragraph 1, Article 38 of the Act shall contain the following information and be attached with relevant supporting documents:
1. The reasons for the expropriation of the lands or land improvements.
2. The scope and areas of the lands or improvements under zone expropriation.
3. The legal basis for the zone expropriation.
4. An explanation for the necessity of the undertaking project.
5. A public interest and necessity evaluation report.
6. The ownerships and areas of lands under zone expropriation.
7. The current use conditions of the lands and the names and domiciles of the users.
8. Land improvements under simultaneous expropriation.
9. The use conditions of adjoining lands and the conditions of improvements thereon.
10. Whether there exist any historical relics or remains, or registered historical buildings located on lands applied for zone expropriation; if yes, their current conditions and upkeep measures.
11. The situations of hearings, public hearings and explanatory meetings held, and related meeting records and attendance records.
12. The course of acquiring the land or improvement by negotiating a price with the land or land improvement owners or by other means, and the opinions given by the owners.
13. Names and domiciles of landowners or land improvement owners, or custodians.
14. A brief description of the proposed undertaking and the project progress.
15. The layout for use of lands under zone expropriation.
16. The percentage of reduction for the payment of difference in land value for landowners to be allocated with reserved lands at the original location.
17. The resettlement plan.
18. The handling of compensating public lands in cash or by distributing land back and the state of negotiations.
19. The ratio of “land for compensation” distributed back to owners.
20. The allocation with or without consideration, or transfer/sale of lands reserved for public facilities other than those nine items enumerated in Subparagraph 2, Paragraph 1 of Article 44 of the Act, such as lands for roads.
21. The financial plan, including the estimation of total development costs for zone expropriation, budgets planned, ways of raising funds and analysis of repayment of development expenses.
22. If the expropriation involves the land of indigenous people, a written consent of the central competent authority in charge of indigenous affairs.
23. The planned schedule of the undertaking project.
To apply for the expropriation of land improvements only, information and/or documents in Subparagraphs 8 and 15 of the preceding paragraph are not required.

The map of land under zone expropriation referred to in Paragraph 1, Article 38 of the Act shall be made based on cadastral maps, and marked with the areas of the lands under zone expropriation and noted with legends.

The map of proposed land use planning referred to in Paragraph 1, Article 38 of the Act shall mean the map of land use allocation plan after the completion of zone expropriation or urban planning drawings for those areas where urban planning is implemented.

When holding a public hearing according to Paragraph 1, Article 38 of the Act, the municipal or county (city) authorities shall, seven (7) days before the hearing, publicly announce the matter, date and place for the public hearing at the public places at where the lands under zone expropriation are located, the public announcement place of the municipal or county (city) government, town (township, city, district) office, and village (tsun/li) office, and post the information on its website, and publish it in the government gazette or press release, notify the owners of lands and land improvements within the zone in writing, and explain therein the following matters:
1. The necessity ad purpose of the zone expropriation.
2. The criteria for compensation of all kinds.
3. The ratio of “land for compensation” and its application process.
4. The exemption/reduction of land value tax and the land value increment tax and their withholdings from compensation.
5. The handling of farmland lease.
6. The handling of other rights and other encumbrances over land.
7. The resettlement plan.
8. Other matters.
Public hearing minutes shall be recorded and the minutes shall be made public and posted at the public places at where the lands under zone expropriation are located, the public announcement place of the municipal or county (city) government, town (township, city, district) office, and village (tsun/li) office, as well as appropriate public locations at where village (tsun/li) residents live. The municipal or county (city) competent authority and the land use applicant shall also post the minutes on their websites, and send a written notice of the minutes to all owners of lands or land improvements.

The term “approved by the superior competent authority under special circumstances” referred to in Paragraph 2, Article 39 of the Act shall mean that when the total area of the “lands for compensation” is not 50 per cent of the total area of zone expropriation, the applicant is required to prepare sufficiently concrete reasons and submit it to the superior competent authority for approval before submitting the zone expropriation plan for approval. The term “readjusted agricultural lands” shall mean that the original lands were once involved in the readjustment of agricultural lands, and where the lands have been contributed for farm roads and waterways, which are registered under the name of the municipality or county (city) or as land owned by an irrigation association.
The ratio of “lands for compensation” distributed back to owners shall be deemed to comply with Article 39 of the Act, provided the actual area distributed back is reduced because more landowners opt for receiving cash compensation or opt for lands in higher-price area.

If the matter which requires the decision or approval of the superior competent authority according to Paragraph 1 of Article 37 or Paragraph 2 of Article 39 of the Act pertains to zone expropriation applied for by the Ministry of the Interior, the matter shall be directly decided by the Ministry of the Interior.

When an landowner applies for distribution of land for compensation according to Paragraph 1, Article 40 of the Act, the competent authorities shall complete the examination of the application within two months after the expiration of public announcement period for expropriation, and notify the applicant to supplement or correct the application within three months from the date of receiving the notice if any supplement or correction is found necessary after the examination. The deadline may be extended in principle if the applicant requests it before the prescribed deadline for making supplement or correction and if the extension of deadline does not affect the operation and schedule of the whole development project. The competent authorities shall complete the examination and notify the applicant of the result of examination in written form within fifteen (15) days after the applicant completes the supplement or correction. The competent authorities shall make a decision not to distribute the “lands for compensation” if the applicant fails to complete the required supplement or correction by the given deadline.
The time limits for filing application for the distribution of “land for compensation”, making supplement or correction and examination by the competent authorities referred to in the preceding paragraph shall be clearly noted in the public announcement of zone expropriation. Landowners shall be notified of the same.

For landowners who apply to the municipal or county (city) competent authorities to switch to cash compensation or distribution of land for compensation according to Paragraph 3, Article 40 of the Act, the competent authorities shall seek the opinion of the land use applicant regarding the status of available funds and make decision based to the actual operation of zone expropriation.

The supporting documents referred to in Paragraph 1, Article 41 of the Act are as follows:
1. Documents that substantiate compensation paid to the tenants of lease contracts entered under the 37.5% Arable Rent Reduction Act.
2. Documents that substantiate the agreement to cancel other rights on land, provided the land is encumbered with superficies, servitude of real property, yungtien (right of permanent tenancy), or the right of cultivation.
3. Documents that substantiate the repayment or redemption of mortgage or dien, or the agreement to cancel mortgage or dien, provided the land is encumbered with mortgage or dien.
4. If the land is subject to registration of restriction, land registration transcript that substantiates the cancellation of registration of restriction or an advanced agreement signed by the registered right holder to cancel the registration of restriction.

When applying for the distribution of “land for compensation”, owners whose lands have a lease contract entered under the 37.5% Arable Rent Reduction Act or are encumbered with superficies, servitude of real property, yungtien, or the right of cultivation may request the competent authority to invite the tenants of the lease contract or the holders of other rights to a mediation meeting in addition to acting in accordance with Subparagraph 1 or 2 of the preceding paragraph. For those owners whose situation is successfully mediated according to the following conditions, the competent authority may deduct the repayments to other right holders from the compensation to which the landowners are entitled and cancel the lease contract or the registration of other rights, and the landowners may apply for the distribution of “land for compensation” based on the remaining compensation they are entitled to:
1. The parties concerned agree on the amount of compensation or the values of other rights, and agree that the competent authority may deduct the repayment from the compensation and pay to other right holders on behalf of the applicant.
2. The tenants or the holders of other rights agree to cancel the lease contract or the registration of other rights.

The land use applicant shall, together with the competent authority, shall invite the original authorities administering over the public lands within the area of zone expropriation as well as the authorities administering over the non-public use of such lands to negotiate the ways to handle public lands according to Paragraph 1, Article 43 of the Act.
Where the public lands referred to in the preceding paragraph are provided under the condition of receiving distribution of land back as compensation, the calculation formula for area to be distributed back is as provided in Attachment 1 hereto.

• Attachment 1 to Article 46.PDF
• Attachment 1 to Article 46.doc

For public lands provided to the competent authority in charge of zone expropriation for uniform planning and development according to Paragraph 1, Article 43 of the Act, the competent authority in charge of zone expropriation shall request the registry authority to carry out the registration of landownership transfer or change of administrator after the compensation for land value is paid or the distribution of land for compensation is approved.
Lands that shall be provided to the competent authority in charge of zone expropriation for uniform planning and development without consideration according to the proviso of Paragraph 1, Article 43 of the Act shall mean those public lands which have been designated by the competent authority in charge of zone expropriation together with the authority administering over the public lands prior to the zone expropriation as actually used for roads, ditches, parks, green fields, children’s play grounds, public squares, car parks, athletic grounds, primary schools, etc, and shall be handled according to the procedure of allocation without consideration.

For public lands which are distributed back with lands reserved for public facilities according to Paragraph 2, Article 43 of the Act, except for lands reserved for distribution based on the original location, those public lands that are transferred/sold according to the zone expropriation plan or provided for use by agencies that need the land shall first be designated as lands for public facilities. The designation of other public lands for use as land for public facilities shall be in the following order:
1. The lands owned by local municipalities or counties (cities).
2. The lands originally owned by local town (township, city) offices.
3. The lands owned by the State.
4. The lands owned by other municipalities or counties (cities).
5. The lands owned by other town (township, city) offices.

The term “special agricultural zone” referred to in Article 43-1 of the Act shall mean the zoning of land for farming use.
At the time of planning an application for urban plan change, the land use applicant shall survey the intent of original landowners to continue farming after zone expropriation and use the information as reference for demarcating the area and location of special agricultural zone.
When prescribing the allocation rules according to Paragraph 2, Article 43-1 of the Act, competent authorities at various levels should consult with the land use applicant and invite the original landowners to a land allocation explanatory meeting, and in addition, note in the public announcement for expropriation that landowners who intend to apply for the allocation of land in the special agricultural zone should choose to receive cash compensation.
For priority area for zone expropriation, the urban planning project shall not be promulgated and implemented until the demarcation of special agricultural zone has been completed.

Unregistered lands located within the area of zone expropriation shall be respectively registered as being owned by the State or by municipality or county (city), depending on the type of land use applicants who use the land, and the land administrators shall be appointed by the State or municipality or county (city).

The calculation formula for the value and the area of the “land for compensation” distributed back to the original landowners are as provided in Attachment 2 hereto.

• Attachment 2 to Article 50.PDF
• Attachment 2 to Article 50.doc

The total development cost referred to in Paragraph 4, Article 44 of the Act shall mean the sum of cash compensation for land value and relocation fees for expropriated land provided in Article 8 and Articles 31 to 34 of the Act, the negotiated amount of compensation for lands provided in Article 11 of the Act, purchase prices for public lands offered for use, expenses of public facilities, public facilities management and maintenance expenses, land preparation expenses and interests on loans.
The expenses of public facilities referred to in the preceding paragraph shall include expenses incurred in planning and design for roads, bridges, ditches, sewage systems or rainfall systems, neighborhood parks, public squares, green fields and children’s play grounds, their constructions, materials, construction management, land grading, the piping or line construction costs which shall be shared by the land use applicant according to Article 52, and total or partial costs of other required public facilities as approved by the competent authorities. The term “public facilities management and maintenance expenses” shall mean the management and maintenance expenses incurred from the date the public facilities are completed to the time of handover and in three years after the handover, which shall be limited to NT$50,000 per hectare every year based on the total area of development. The term “land preparation expenses” shall mean rewards, relief money, subsidies, cadastration preparation fees and other necessary administrative costs for the undertaking of land preparation.
The “roads” referred to in the preceding paragraph shall mean roads registered under the municipalities, counties (cities), or towns (townships, cities) after zone expropriation.

The expenses for the necessary installation or relocation of pipes or lines within the area of zone expropriation shall be shared by the land use applicant and the authority (organization) in charge of piping or line business according to the following principles:
1. When existing overhead lines or pipes have to be relocated, the land use applicant shall coordinate with the authority (organization) in charge of piping or line business to survey the site of relocation. The authority (organization) in charge of piping or line business shall carry out the relocation according to the result of coordination and bear all expenses incurred thereof. Where lines or pipes have to be moved several times for the same project as necessitated by the worksite environment, except for the relocation expenses incurred in the last relocation that shall be borne by the authority (organization) in charge of piping or line business, the other relocation expenses and relocation fees to be paid to existing users shall be borne by the land use applicant.
2. When existing overhead power lines have to be permanently relocated and the land use applicant requests to put them underground, the relocation expenses incurred shall be borne according to the provisions of preceding subparagraph. But the difference between the necessary expenses incurred in design change to underground and those incurred in the original design for relocation purpose according to the original overhead criteria shall be equally borne by the land use applicant and the authority (organization) in charge of the piping or line business.
3. When any new overhead power lines are to be erected, the necessary expenses incurred shall be equally borne by the land use applicant and the authority (organization) in charge of the power line business. If the power lines are to be laid underground, the civil engineering expenses for the power lines shall be equally borne by the land use applicant and the authority (organization) in charge of the power line business.
4. When any new overhead telecommunication lines are to be erected, the necessary expenses incurred shall be entirely borne by the authority (organization) in charge of the telecommunication line business. If the lines are to be laid underground, one-third of the civil engineering expenses incurred shall be borne by the land use applicant and two-thirds by the authority (organization) in charge of the telecommunication line business.
5. The expenses of installing any new water pipes shall be entirely borne by the land use applicant.
6. The expenses of electrical facilities and cables for the installation or erection of any new power or telecommunication lines shall be entirely borne by the authority (organization) in charge of the power or telecommunication line business.
The expenses of installing new pipes or lines outside the area of zone expropriation shall be entirely borne by the authority (organization) in charge of the piping or line business. However expenses incurred in the installation of new equipment for water pipes necessitated by the location or special topography of the zone expropriation shall be dealt with on a case-by-case basis through negotiation.
For necessary pipes or lines in the area of zone expropriation but not provided in the preceding paragraph, the principles for sharing the expenses incurred thereof shall be dealt with on a case-by-case basis through negotiation.

For “land for compensation” on which the difference in land value has not been paid off as referred to in Paragraph 3, Article 46 of the Act, the competent authorities shall convert the area in excess of what the landowner is entitled to and request the registry authority to note on the register with the wordings to the effect that no transfer of ownership or creation of other rights is allowed before the difference in land value is paid off. Soon after the difference in land value is paid off, the competent authorities shall notify the registry authority to cancel the note.

The blocks and the area of minimum building unit required for construction of the “land for compensation” shall be demarcated and decided by the competent authority in consultation with the land use applicant based on the purpose of development and actual operational need. But the area of minimum building unit required for construction shall not be smaller than the width, depth and area of the minimum building site regulated by the Odd Lot Use Rules and urban planning.

The competent authorities at various levels may entrust the following matters relating to zone expropriation to enterprise organizations, legal persons and academic organizations:
1. The survey of current conditions and cadastral survey.
2. The planning, design, construction, supervision and management of zone expropriation works.
3. The assessment of the value of land improvements and the land value after zone expropriation.
4. The planning and design of the allocation of “land for compensation.”
5. The compilation of related lists.

The proceeds from the disposal of zone expropriated lands shall first be used to offset the total development expenses. The surplus, if any, shall be transferred entirely to the Land Right Equalization Fund; the deficit, if any, shall be made up by the Land Ownership Equalization Fund.