Local Government Act Article 73

Counties/cities and townships/cities shall expend their efforts on public productive enterprises; the guidelines for the subsidy and administration thereof shall be formulated by the Ministry of the Interior.
中文原文 地方制度法第73條
縣(市)、鄉(鎮、市)應致力於公共造產;其獎助及管理辦法,由內政部定之。

English translation for reference only; the Chinese text prevails. Not legal advice.