Local Government Act Article 83-7

The financial resources required for the implementation of local self-government in mountain indigenous districts shall be calculated and subsidized by the special municipality in accordance with the following factors; furthermore, the level of general centrally-funded tax revenues available to each mountain indigenous township prior to the reorganization shall be maintained:1. Self-government matters in mountain indigenous districts as stipulated in Article 83-3.2. The average of the total annual general budget expenditures for each mountain indigenous township in the three years preceding the reorganization into a special municipality, minus the average amount of additional subsidies from the higher-level government, as well as the funds for matters transferred to the special municipality after reorganization.3. Where, in any given year, the actual amount of general centrally-funded tax revenues allocated to a special municipality exceeds the notified allocation, the special municipality shall, in the following year or in subsequent years, appropriately increase subsidies to each mountain indigenous district in proportion to the increase4. Other relevant factors.The subsidy items, procedures for subsidy, methods of subsidy, and other relevant matters shall be determined by the special municipality in consultation with the mountain indigenous districts.