Land Act Article 221
The liabilities borne by any land under expropriation shall be liquidated, and the amount of the liabilities so liquidated shall be limited to the amount of compensations payable for the land and shall be paid off by the competent Special Municipal or County (City) Land Administration Agency when the compensations are paid.
中文原文 土地法第221條
被徵收之土地應有之負擔，其款額計算，以該土地所應得之補償金額為限，並由該管直轄市或縣（市）地政機關於補償地價時為清算結束之。