The compulsory enforcement against immovable property is carried out by the means of attachment, auction, and compulsory administration.
The auction and compulsory administration in the preceding paragraph, when permissible by the nature and deemed appropriate, may be carried out in combination.
Where the building and its base land belong to the same debtor, they may be attached and auctioned in combination.
Where the property to be auctioned includes both movable and immovable property, the enforcement court may auction them in combination.
The movable property auctioned in combination pursuant to the preceding paragraph applies the provisions for auction of immovable property.

The attachment of immovable property is carried out by a process server supervised by a clerk as ordered by an enforcement judge in the following manners:
1. Proclamation;
2. Sealing up;
3. Ordering the surrender of the deed.
The methods in the preceding paragraph may be used in combination when necessary.
With regards to the registered immovable property, the enforcement court shall first notify the registration authority to register the attachment. The notification also effects the attachment when it is serviced to the registration authority before the enforcement act in the first paragraph is carried out.

In carrying out the attachment, the clerk shall prepare a written transcript of the attachment which states the following items:
1. The right causing the attachment;
2. The location, category, actual conditions, and use of the immovable property, the chloride building, radiated building, earthquake damage, severe water leakage, fire damage, unnatural death in the building, or other special circumstances that may affect a transaction as found from the on-site investigation, and other particulars that shall be noted;
3. The creditor and the debtor;
4. The methods of attachment and the year, month, date, and hour of their implementation;
5. Where the attached immovable property has a custodian, the custodian.
The attachment personnel and the custodian shall sign on the written transcript as prescribed in the preceding paragraph; where the persons referred to in Article 48 Paragraph 2, if any, appear, he/she shall also sign thereon.

To investigate the situations in Paragraph 1 Subparagraph 2 of the preceding Article or other related right and relationship, the enforcement judge or clerk may carry it out in the following manners:
1. Open the door lock to enter into the immovable property or interrogate the debtor or the third party in possession of the property, and order them to submit the relevant documents;
2. Investigate the police and other related authorities and groups, and the respondents may not refuse.
In situations described in the preceding paragraph, where the debtor refuses to make a statement or submit relevant documents without a justifiable reason or makes a false statement or submits false documents, the enforcement court may, upon the creditor's petition or on its own authority, place the debtor into custody; however, placing the debtor in custody is not permitted where the enforcement court does not interrogate the debtor and finds it manifestly difficult to ascertain the status of the immovable property without placing the debtor into custody.
Where the third party is in the circumstances prescribed in the preceding paragraph or refuses to appear, the enforcement court may impose a fine of no more than NTD 15,000 by a ruling.

Where the custodian of the attached immovable property is the debtor, the debtor may still maintain the administration or use as before. Where the custodian is a person other than the debtor, the enforcement court may allow the debtor to administer and use the immovable property within the necessary extent.

The enforcement court may entrust the custodian and administration of the attached immovable property to the related authorities, autonomous bodies, business groups, industrial groups, or other groups.

In auctioning the immovable property, the enforcement court shall order an appraiser to estimate a price for the immovable property, which, upon the approval, serves as the floor price of the auction.

Where the floor price of the auction of an immovable property is insufficient to repay the priority claims and the costs of compulsory enforcement, the enforcement court shall notify the creditor of it. Within 7 days after the creditor receives the notification, he/she may prove that the selling price of the immovable property is likely to be sufficient or designate an auction floor price that exceeds the total amount of the claim and the costs, and represent to pay the costs if the auction is not concluded, and petition for an auction. Where the creditor does not make the petition within the specified period, the enforcement court shall revoke the attachment and return the immovable property to the debtor.
Where the auction is carried out upon the creditor's petition pursuant to the preceding paragraph yet is not concluded, and the creditor refuses to accept the property, the enforcement court shall make a public announcement stating that those who are willing to purchase the immovable property may bid in accordance with the auction terms within three months. The enforcement court may approve the bid after consulting the creditor's and the debtor's opinion. The same applies when the creditor is willing to accept it.
Where no person bids or accepts within the specified period, the enforcement court shall revoke the attachment and return the immovable property to the debtor.
Where the auction of the immovable property is petitioned by the mortgagee with higher priority or other priority claimants, the preceding two paragraphs do not apply.
The provisions of paragraphs 1 and 2 pertaining to the revocation of the attachment and the return of the immovable property to the debtor do not apply when the immovable property has been sent for the compulsory administration or when the creditor has petitioned for the compulsory administration and the enforcement court deems it of merits.

The enforcement court shall make a public announcement of the auction of immovable property in advance.
The public announcement in the preceding paragraph shall state the following items:
1. The location, category, actual conditions, the status of possession, and use of the immovable property, the chloride building, radiated building, earthquake damage, severe water leakage, fire damage, unnatural death in the building, or other special circumstances that may affect a transaction as found from the on-site investigation and other particulars that shall be noted;
2. The cause, date, and place of the auction; where the auction is to be carried out through bidding, the date and hours and place of opening the bids; the amount of deposit if any;
3. The floor auction price;
4. The time limit for paying the price;
5. The place and date and hours for reviewing the written transcript of the attachment;
6. The qualification or condition for bidding, if any;
7. Where the immovable property will not be checked and delivered after the auction, the reason;
8. The date and hours for the bidder to inspect the auction object, if any.

The interval between the auction date and the public announcement date shall be no less than fourteen days.

An auction of immovable property is carried out by a process server supervised by a clerk as ordered by an enforcement judge either in the enforcement court or at other locations.

A public announcement of an auction shall be displayed in the enforcement court and at the location of the immovable property or the town/city (district) office of its location.
The public announcement of an auction shall be made on the website of the court; where the court considers it necessary, it may order the announcement to be published on an official gazette or newspaper.

In auctioning the immovable property, the enforcement court may, upon the creditor's or the debtor's petition or on its own authority, adopt the method of bidding.

Where an auction of immovable property is conducted through bidding, the enforcement court may determine a deposit amount and order the bidders to pay it prior to the opening of bids.

Each bidder shall seal the written document and drop it into the tender box installed by the enforcement court.
The written document referred to in the preceding paragraph shall state the following items:
1. The name, age and, address of the bidder;
2. The immovable property which he/she intends to purchase;
3. The price offered by him/her.

Bids shall be opened by the enforcement judge in front of the public and be read aloud.

Where a bid is required to pay a deposit but fails to do so, the bid is invalid.

Where the highest price that the bidders are willing to pay is the same, the winning bidder is the bidder who raises the most amount of price on the site; where no one raises the price, the winning bidder is determined by drawing lots.
Where the winning bidder in the preceding paragraph fails to pay the full amount of price within the time limit specified in the public announcement, the auction will be held again, except when the bidder not drawing the lot remains willing to accept the property in accordance with laws pursuant to the original bidding condition.

Where no person bids for the auctioned immovable property or the highest price offered by the bidder is lower than the floor price, and the appearing creditors are willing to accept it before the auction date is terminated, the enforcement court shall deliver the immovable property to the creditor for his/her acceptance at the floor price of that auction and issue a certificate attesting the right transfer. Where no persons accept or they may not accept pursuant to laws, the enforcement court shall determine a date for the second auction.
In conducting the second auction pursuant to the provisions of the preceding paragraph, the enforcement court shall reasonably reduce the floor auction price; provided that the reduced amount shall not exceed twenty percent.

Where no person bids or the highest price offered by the bidder is lower than the reduced floor auction price on the date of the second auction, the provisions of the preceding article apply mutatis mutandis; where the third auction is held, the reduced price shall not exceed twenty percent of the reduced floor auction price.

The interval between the date of the second and third auction as prescribed in the preceding two articles and the public announcement date shall be no less than ten days and no more than thirty days.

Where two or more creditors are willing to accept, it shall be determined by drawing lots.
Where the price payable by the creditor who accepts the immovable property is greater than the sum to be distributed to him/her, the enforcement court shall order him/her to make up the difference within a specified period and then issue the certificate attesting the right transfer; where the creditor fails to make payment within the specified period, the enforcement court shall conduct the second auction, except when the creditor not drawing the lot remains willing to accept it in accordance with laws pursuant to the original auction terms.
The provisions of Article 68-2 applies mutatis mutandis to the second auction referred to in the preceding paragraph.

For the immovable property whose auction is not concluded after two reduced price auctions, if the creditor refuses to accept it or may not accept it in accordance with laws, the enforcement court shall, within ten days after the end of the auction date of the second reduced price auction, publicly announce that persons who are willing to purchase the immovable property may bid for it pursuant to the original auction terms within three months from the public announcement date. The enforcement court may approve the bid after consulting the creditor's and the debtor's opinion. The same applies when the creditor is willing to accept it.
Within the three-month period as prescribed in the preceding paragraph, before anyone bids, the creditors may also petition for the suspension of the auction in the preceding paragraph and conduct another valuation or price reduction auction; if the auction remains not concluded and no creditor accepts it, or the creditor does not petition for the valuation or price reduction auction within the specified period, the enforcement against the immovable property is deemed revoked.
The provisions of Article 94 paragraphs 2 and 3 apply mutatis mutandis to the purchase as prescribed in the first paragraph of this Article.

Among multiple immovable property to be auctioned, where the proceeds from the auction of one or certain immovable property are sufficient to repay the claim amount of the compulsory enforcement and the costs to be borne by the debtor, the auction of the remaining property shall be suspended.
In the circumstances described in the preceding paragraph, the debtor may designate the immovable property to be auctioned, provided that he/she may not designate to auction the building and its base land separately.

After the buyer pays the full amount of price for the auctioned immovable property, the enforcement court shall issue him/her a certificate attesting the right transfer and other evidentiary documents.

With regards to the auctioned immovable property, the buyer obtains the ownership of such immovable property from the day on which he/she obtains the certificate attesting the right transfer issued by the enforcement court. The same applies when the creditor accepts the debtor's immovable property.
The original superficies, permanent tenancy, servitude, Dian, and the lease relationship attached to the immovable property in the preceding paragraph shall transfer altogether, except for the rights that occur after the creation of the mortgage right, affect the mortgage right, and are removed by the enforcement court before the auction.
The mortgage and other priority claims attached to the immovable property are extinguished upon the auction. However, this does not apply when the claim secured by the mortgage does not have a repayment date or the repayment date has not passed and the winning bidder or the creditor accepting the mortgaged property, as consented by the mortgagee, represents that he/she is willing to repay the debt to the extent of the value of the auctioned or accepted property.

Where the immovable property which the debtor shall surrender is possessed by the debtor or, after the attachment, by a third party, the enforcement court shall remove that possession and check and deliver it to the buyer or the acceptor. Where the possessor refuses to surrender or does others, the court may request the assistance from the police.
Where the third party does not dispute that his/her possession is unauthorized before the attachment or meets the situation as prescribed in the proviso of the second paragraph of the preceding article, the provisions in the preceding paragraph also applies.
Where the original possessor repossesses the immovable property after the check and delivery made pursuant to the preceding two paragraphs, the enforcement court may, upon petition, remove the possession again and check and deliver the property.
The enforcement proceeding in the preceding paragraph shall charge the enforcement costs.

The movable property in the building or on the land, except for those that shall be subject to the compulsory enforcement together with the immovable property, shall be removed and checked and delivered to the debtor or his/her agent, relative, or employee.
Where no persons referred to in the preceding paragraph accepts the check and delivery, the court shall temporarily place the movable property under custody and notify the debtor to withdraw it within a specified period. Where the debtor fails to withdraw it within the specified period, the court may auction it and lodge the proceeds derived therefrom or adopt other appropriate actions.
The preceding two paragraphs apply to the third party referred to in the preceding Article.

Where the debtor shall deliver the evidentiary document but refuses it, the enforcement court may take the evidentiary document, hand it over to the creditor or buyer, declare by public announcement that the undelivered evidentiary document becomes invalid, and produce another certificate document and issue it to the creditor or buyer.

In conducting the first auction of a share in a co-owned property, the enforcement court shall notify other co-owners, except when the notification is not available.
The floor price for the auction shall be determined in proportion to the value of the whole co-owned property based on the debtor's share.

The enforcement court may, upon the creditor's petition or on its own authority, order to place the attached immovable property under compulsory administration.

When ordering the compulsory administration, the enforcement court shall prohibit the debtor from interfering with the affairs of the administrator and from disposing of the revenue of the immovable property. Where the revenue is to be paid by a third party, it shall order that third party to pay it to the administrator.
The order requiring the third party to pay in the preceding paragraph becomes effective when serviced to the third party.

The administrator shall be appointed by the enforcement court, provided that the creditor may recommend a suitable person.
The enforcement court may order the administrator to furnish a security.
The remuneration of an administrator shall be determined by the court after consulting the creditor's and debtor's opinion.

A compulsory administration shall be undertaken by a single administrator, provided that the enforcement court may appoint multiple administrators when it deems necessary.
Where there are multiple administrators, they shall perform the authority jointly, except when the enforcement court has determined their duties by an order.
Where the administrators perform the authority jointly, the third party may express its intent to any one of the administrators.

The enforcement court shall direct the administrator of the necessary affairs relating to the administration and supervise the performance of his/her duties.
The administrator shall lease out the immovable property under administration in writing and upon the permission of the enforcement court.
When making the permission in the preceding paragraph, the enforcement court shall consult the creditor's and the debtor's opinion, except when the notification is not available or the creditor or the debtor does not appear at that time.

Where the administrator is incompetent or administers inappropriately, the enforcement court may discharge his/her duties or replace him/her.

For the purpose of effecting the compulsory administration and collecting the revenues, the administrator may take possession of the immovable property. When met resistance, he/she may apply for the instructions from the enforcement court or seek assistance from the police.

The administrator shall promptly deliver the balance amount to the creditors after deducting the administration costs and other necessary expenditure from the revenues of the immovable property. Where multiple creditors participate in the distribution, the enforcement court may instruct the administrator to prepare a distribution table for distribution when it deems appropriate.
Where the creditor objects to the delivered amount in the preceding paragraph, they may petition it to the enforcement court. Where the creditor raises its objection to the administrator within three days after the distribution table in the preceding paragraph has been serviced, the administrator shall immediately report to the enforcement court for distribution.
With regards to the revenues in paragraph 1, the enforcement court may, upon the petition of the debtor or his/her relatives who live with him/her, consider and retain an amount necessary for their maintenance of living and order the administrator to pay it.

The administrator shall, at the end of each month or after the termination of his/her duties, prepare a statement of revenues and disbursements, present it to the enforcement court, and deliver it to the creditor and the debtor.
Where the creditor or the debtor objects to the statement of revenues and disbursements in the preceding paragraph, he/she may, within five days after receiving the statement, petition it to the enforcement court.

Where the amount of claims involved in the compulsory enforcement and the costs to be borne by the debtor have been paid off by the revenues derived from the immovable property, the enforcement court shall immediately terminate the compulsory administration.
Where the revenues derived from the immovable property are impossible to remain after deducting the administration costs and other necessary expenditure, the enforcement court shall revoke the compulsory administration.

Unless provided otherwise in this Section, the provisions pertaining to the enforcement against movable property apply mutatis mutandis to the compulsory enforcement against immovable property.