To the extent that the purpose of land expropriation is not impeded, land expropriation shall be undertaken in a manner that will cause the least loss to the locality and shall avoid choosing farmland whenever possible.

The land expropriation plan provided in Article 224 of the Land Act shall contain the following particulars:
1.The reasons for expropriating the land.
2.The scope and area of land under expropriation.
3.The nature of the proposed undertaking.
4.The legal basis for the proposed undertaking project.
5.Land under incident expropriation or zone expropriation and area thereof.
6.The condition of land improvements.
7.The current use conditions of the land and the names and domiciles of the users.
8.The use condition of adjoining lands and improvements thereon.
9.Are there scenic sites or historical relics in the area of expropriation, and if yes, note their current conditions and history.
10.Has there any agreement reached with the landowners, and if yes, note the formalities and course of reaching such an agreement.
11.Names and domiciles of landowners or custodians.
12.The layout for use of lands under expropriation.
13.A brief description of the proposed undertaking and project design.
14.Total amount of compensation needed and its distribution.
15.Total amount of funds reserved and allocations thereof.

The map with explanatory notes for the land to be expropriated provided in Article 224 of the Land Act shall contain the following particulars:
1.The four boundaries of the expropriated land.
2.The boundaries of plots of land within the expropriated area and their use status.
3.The locations and names of adjacent streets and towns.
4.The locations of houses and other improvements within the expropriated area.
5.The scale of map.

The land expropriation plan, map for land to be expropriated and the map of proposed land use planning provided in Article 224 of the Land Act shall be prepared in triplicate respectively and submitted to the approval authorities.

The map of proposed land use planning provided in Article 224 of the Land Act shall mean construction site drawings in the case of a public undertaking project; urban planning drawings in the case of development of an urban area; and consolidation plan drawings in case of land consolidation.

After completing the payment of compensation for expropriated land, the Municipal or County (City) Land Office shall report the whole undertaking to the Central Land Administration for approval and recordation.

The public announcements made in accordance with Article 227 of the Land Act shall contain the following particulars:
1.Name of the land use applicant.
2.The type of undertaking project.
3.Detailed areas of land expropriated.
4.The amount of compensation for land expropriated.
The public announcement in the preceding paragraph shall be affixed with the map of lands under expropriation and posted at the entrance of the Municipal or County (City) Land Office, and at where the lands under expropriation are located.

The notices made in accordance with Article 227 of the Land Act shall follow the rules below:
1.Where the expropriated land is registered, a written notice shall be sent according to the names and domiciles of the landowners and holders of other rights thereon as recorded in the general land register.
2.Where the expropriated land is not registered, a notice shall be posted on a local daily newspaper for seven (7) days.

The period of reservation for expropriation starts counting from the date of relevant public announcement.

The calculation and payment of compensation for expropriated land shall be carried out by the competent Municipal or County (City) Land Office under the commission of land use applicant.

The liabilities borne by the expropriated land shall be settled by the competent Municipal or County (City) Land Office at the time of dispensing compensation payment, and the remaining payment will be turned over to the landowner.

Land value at the last transfer provided in Subsection (2), Article 239 of the Land Act shall be based on the registered value.

When relocating ownerless graves according to Paragraph 2, Article 246 of the Land Act, a public announcement shall be made ten (10) days prior to the relocation for a period of at least seven (7) days.