After the classification of land use pursuant to Article 84 of the Land Act has been publicly announced, the Municipal or County (City) Governments shall notify landowners respectively and report to the Central Land Administration for reference.

The minimum units for land use prescribed pursuant to Article 31 of the Land Act and the size of collective farm prescribed pursuant to Article 86 of the Land Act shall be reported to the Central Land Administration for approval.

For land purchased by the Government at its declared value pursuant to Article 89 of the Land Act, payment therefore may be effected in installment. However the pay-off period shall not exceed five (5) years at maximum.

The formulation of urban planning project and subsequent changes thereto shall be reported to the Central Land Administration for approval.

Districts in a newly created city that are open for development area by area shall be set out in urban planning project. The timeline for development in phases will be determined by the competent Municipal or County (City) Government in view of local needs, subject to the approval of the Central Land Administration.

With respect to the “ total declared value of the land and the buildings thereon ” referred to in Article 97 of the Land Act, the declared value of land shall be the statutory value of land, and the declared value of buildings thereon shall be the value assessed by the competent Municipal or County (City) Land Office.

In localities where farm rent is paid with farm products farm products in lieu of cash by local custom, the discount values of the farm products for rent payment purpose shall be determined by the competent Municipal or County (City) Land Office based on the average local market values of the products in the last two years.
Where land value has been reassessed, the values of the farm crops shall be adjusted in view of the actual changes.

The provisions in Subsections (1), (2), (6) and (7) of Article 114 of the Land Act shall, mutatis mutandis, apply to fixed-term farm lease contracts.

When lessee claims repayment from lessor for special improvements made on the farmland pursuant to Article 120 of the Land Act, the value of part of the special improvements which has not lost its utility may be assessed by the competent Municipal or County (City) Land Office.

The decisions on the reduction or remission of farm rent made pursuant to Article 123 of the Land Act shall be subject to the approval of the Central Land Administration.

The provisions of Articles 115, 122 and 123 shall, mutatis mutandis, apply to lands subject to perpetual lease (yungtien).

The plan for use of uncultivated land in different localities shall be determined by the Municipal or County (City) Government and reported to the Central Land Administration and the Central Reclamation Agency for examination. However for uncultivated land exceeding 100,000 acres in area, the Central Land Administration and the Central Reclamation Agency may determine the use plan together with the Municipal or County (City) Government.

When settlers on uncultivated land acquire ownership of the land upon which the reclamation work is completed, the use management, transfer, and inheritance of such land shall,mutatis mutandis, apply to the provisions of the Land Act and this Act regarding owner-cultivator.

Land consolidation in cities and municipalities shall be subject to the approval of the Central Land Administration.

Farmland consolidation plans shall be determined by the competent Municipal or County (City) Government in view of the agricultural technique and local needs and reported to the Central Land Administration for examination.

The values of lands within a consolidation zone, if not yet declared, shall be prescribed according to law prior to undertaking consolidation.