The authority shall prepare the budget to pay the expenses for planning and design of a new town.
For expenditures on land acquisition, engineering design & construction, and operating management other than described above, the central authority shall establish a new town development foundation to cope with the payment.
The procedure for income and expenditure, storage and utilization of the new town development foundation will be prescribed by the central authority, and the sources are listed as follows:
1.Funds allocated by the authority following the budget procedure.
2.Interest of the fund.
3.Surplus after using the fund to develop new towns.
4.Other relevant incomes.
The central authority may compensate partial or all expenditures of the construction of transportation facilities, which link to and from new town and majorly benefit new town developments; and that is in accordance with the evaluation of operation efficiency and financial feasibility of the Fund.

The authority may establish an incorporated foundation to handle the following affairs related to development of new towns:
1.Preparation and revision of the feasibility study report and the plan of new town special areas.
2.Collection and use of construction funds.
3.Acquisition and disposal of lands and facilities on the lands.
4.Construction, management, and maintenance of public undertakings and facilities.
5.Coordination and promotion of construction of urban service facilities.
6.Construction and lease or sale of dwelling houses, shops, and factory buildings.
7.Land use control and construction management.
8.Management and income of the properties operated by the authority.
Announcement and examination of encouragement for participation in investment and construction.
9.Disposal of infringement of rewarding provisions.
10.Report of levying additional land value tax and execution of construction and utilization within time limit.
11.Coordination and promotion of introducing population and industries.
12.Verification and granting of certificates for tax reduction or exemption.
13.The directors and supervisors of the above-mentioned incorporated foundation shall be assumed by the representatives of local government, representatives of landownership holders, or the agents consigned by them, as well as scholars and experts; and the organizational constitution and election of directors and supervisors shall be approved by the Legislative Yuan.

For the lands within a new town special area, where the mortgage rights have been set before zone expropriation and the lands are got back after zone expropriation is implemented, the authority shall invite the obliges to make negotiations before handling registration of land entrusting. Unless the right is eliminated according to the result of the negotiation, the rights shall be listed and the list shall be sent to the governing department in charge of registration, for the department to make registration according to the original registration sequence upon returning the lands. For registration of mortgage rights for the lands distributed in a combined mode, the range of rights and interests shall be calculated according to the interest value of the lands before zone expropriation is executed.