Land Act Article 81

The Special Municipal or County (City) Land Administration Agency may, in consultation with other government authorities concerned, classify the lands under its jurisdiction into different categories for specific uses with reference to national economic policies and due consideration of local needs and the possible uses for which the nature of the lands is suitable.
中文原文 土地法第81條
直轄市或縣(市)地政機關得就管轄區內之土地,依國家經濟政策、地方需要情形及土地所能供使用之性質,分別商同有關機關,編為各種使用地。

English translation for reference only; the Chinese text prevails. Not legal advice.