Local Government Act Article 76

If a special municipality, county/city, or township/city does not fulfill its legal obligations and as a result seriously undermines public interest or impedes the normal operations of local government affairs, and if such actions can be carried out by a proxy, the Executive Yuan, relevant central competent authorities, or county government shall separately instruct the special municipality, county/city, or township/city to fulfill its legal obligations within a specified period and may themselves act as proxy in the event of continuous inaction beyond the specified period; however, in urgent situations, the Executive Yuan, relevant central competent authorities, or county government may handle the matter directly.If a special municipality, county/city, or township/city finds the aforementioned disposition difficult to comply with, the special municipality, county/city, or township/city shall file a complaint within the specified period. The Executive Yuan, relevant central competent authorities, or county government may, taking into account the prevailing circumstances, revise or revoke the original disposition.Before deciding to engage a proxy, the Executive Yuan, relevant central competent authorities, or county government shall inform the agencies that are to be proxied, as well as other agencies relevant to the self-government body. After the notification by the agency in charge of the proxy, the matter shall be transferred to the proxy agency until its completion.Expenses for the proxy shall be shouldered by the agencies that are proxied. If the local agencies refuse to shoulder such expenses, higher levels of government may deduct the amount of the expenses from subsequent annual subsidies.If a special municipality, county/city, or township/city believes that the disposition to use a proxy is unlawful, the issue shall be handled in accordance with administrative remedy procedures.