Land Act Article 239
The compensation for land value payable for the land to be expropriated shall be determined according to the following provisions:(1)Where the value of the land to be expropriated has been assessed according to Act and the ownership thereof has undergone no transfer, the compensation therefor shall be based on its statutory value.(2)Where the value of the land to be expropriated has been assessed according to Act and the ownership thereof has been transferred, the compensation therefor shall be based on its value at the last transfer.(3)Where the value of the land to be expropriated has not been assessed according to Act, the compensation therefor shall be based on the land value as assessed by the competent Special Municipal or County (City) Land Administration Agency.
中文原文 土地法第239條
被徵收土地應補償之地價，依左列之規定︰一、已依法規定地價，其所有權未經移轉者，依其法定地價。
二、已依法規定地價，其所有權經過移轉者，依其最後移轉時之地價。
三、未經依法規定地價者，其地價由該管直轄市或縣（市）地政機關估定之。
二、已依法規定地價，其所有權經過移轉者，依其最後移轉時之地價。
三、未經依法規定地價者，其地價由該管直轄市或縣（市）地政機關估定之。