Enforcement Act of Land Act Article 28
When lessee claims repayment from lessor for special improvements made on the farmland pursuant to Article 120 of the Land Act, the value of part of the special improvements which has not lost its utility may be assessed by the competent Municipal or County (City) Land Office.
中文原文 土地法施行法第28條
依土地法第一百二十條，承租人向出租人要求償還其所耕地特別改良物時，其未失效能部分之價值，得由該管直轄市或縣（市）地政機關估定之。