Mortuary Service Administration Act Article 11
The establishment or land expansion of public funeral facilities done in accordance with this Act on privately owned land may be levied in accordance with the law, if there is no agreed upon purchase price through negotiation.
中文原文 殯葬管理條例第11條
依本條例規定設置或擴充之公立殯葬設施用地屬私有者，經協議價購不成，得依法徵收之。