Local Government Act Article 24-3
Special municipalities, counties/cities and townships/cities shall fulfill all obligations in accordance with the agreement. In the event of disputes, the issue may be reported to the common, higher-level competent authority for resolution or may be handled in accordance with the judicial process.
中文原文 地方制度法第24-3條
直轄市、縣（市）、鄉（鎮、市）應依約定履行其義務；遇有爭議時，得報請共同上級業務主管機關協調或依司法程序處理。