Land Act Article 241
The compensation for improvements on land that are expropriated shall be based on their value as assessed by the competent Special Municipal or County (City) Land Administration Agency.
中文原文 土地法第241條
土地改良物被徵收時，其應受之補償費，由該管直轄市或縣（市）地政機關會同有關機關估定之。