Land Act Article 157

If any landowner considers the standard land value to be too high and declines to declare the value of his land according to the provisions of the preceding Article, he may request the competent Special Municipal or County (City) Government to purchase his land at the said standard land value.
中文原文 土地法第157條
土地所有權人認為標準地價過高,不能依前條為申報時,得聲請該管直轄市或縣(市)政府照標準地價收買其土地。

English translation for reference only; the Chinese text prevails. Not legal advice.