Land Act Article 164
The assessed value of improvements shall be submitted by the Special Municipal or County (City) Land Administration Agency to the Committee on Standard Land Values for confirmation. The values confirmed by the said Committee shall be reported to the competent Special Municipal or County (City) Government to be publicly announced as the statutory values of such improvements, and the owners of such improvements shall be individually notified in writing of the respective statutory values by the Special Municipal or County (City) Land Administration Agency.
中文原文 土地法第164條
直轄市或縣（市）地政機關應將改良物估計價值數額，送經標準地價評議委員會評定後，報請該管直轄市或縣（市）政府公布為改良物法定價值，並由直轄市或縣（市）地政機關分別以書面通知所有權人。