Land Act Article 242
Where the agricultural improvements on a expropriated land are also expropriated and where the crops thereof are due to ripen within one year from the date of expropriation the compensation for such improvements shall be based on the assessed value of the ripened crops. Where the crops thereof are due to ripen more than one year from the date of expropriation the compensation for such improvements shall be based on the expenses of their planting and cultivation at current value.
中文原文 土地法第242條
被徵收土地之農作改良物，如被徵收時與其孳息成熟時期相距在一年以內者，其應受補償之價值，應按成熟時之孳息估定之；其被徵收時與其孳息成熟時期相距超過一年者，應依其種植、培育費用，並參酌現值估定之。