Local Government Act Article 87-1

If a county/city is changed into a special municipality or merged with other counties/cities or special municipalities to form a new special municipality, the change shall take effect on the day that the term of the incumbent mayor of said special municipality expires. The term of office of county/city councilors, magistrates/mayors, township/city representatives, mayors of the township/city, and chiefs of village shall be adjusted to expire on the day the change is to take effect, and no election shall take place.The election for the first session of councilors of the special municipality, mayors of the special municipality, and chiefs of villages the change into a special municipality has taken effect, the electoral districts shall be the administrative districts as indicated in the approved plan for changing into a special municipality, and the election shall be completed ten (10) days before the day the change is to take effect.For the aforementioned election of councilors of the special municipality, administrative districts may be further subdivided into electoral districts. Councilors to be elected by the indigenous population shall be elected by electoral districts formed by the indigenous population within the administrative districts. The division of electoral districts for the election of councilors of the special municipality shall be announced six (6) months before the county/city becomes a special municipality, and the provisions stated in Paragraph 1, Article 37 of the Public Officials Election and Recall Act shall not apply.After the change into a special municipality, the first session of councilors of the special municipality, the mayor of the special municipality, and chiefs of villages shall take office on the day the county/city becomes a special municipality.