Act for Ancestor Worship Guild Article 55
In the case that the lands referred to in Article 51 is still not sold after second bidding, the local authorities concerned should register the lands on the guild’s behalf and confiscate to national property.The guilds may apply to local authorities concerned for the gain from selling lands by attaching related documents 10 years after registering the nationalized lands. The local authorities concerned should return the gain on selling the lands (by subtracting necessary taxes and the adding necessary interests) after review if no one raises dissidence 3 months after promulgation. The amount needed should be deducted from the custody account; in case of any shortage, the National Treasury should provide support.
中文原文 祭祀公業條例第55條
依第五十一條規定代為標售之土地，經二次標售而未完成標售者，由直轄市或縣（市）主管機關囑託登記為國有。
前項登記為國有之土地，自登記完畢之日起十年內，祭祀公業得檢附證明文件，向直轄市或縣（市）主管機關申請發給土地價金；經審查無誤，公告三個月，期滿無人異議時，依該土地第二次標售底價扣除應納稅賦後之餘額，並加計儲存於保管款專戶之應收利息發給。
所需價金，由地籍清理土地權利價金保管款支應；不足者，由國庫支應。
前項登記為國有之土地，自登記完畢之日起十年內，祭祀公業得檢附證明文件，向直轄市或縣（市）主管機關申請發給土地價金；經審查無誤，公告三個月，期滿無人異議時，依該土地第二次標售底價扣除應納稅賦後之餘額，並加計儲存於保管款專戶之應收利息發給。
所需價金，由地籍清理土地權利價金保管款支應；不足者，由國庫支應。