Enforcement Act of Land Act Article 31

The plan for use of uncultivated land in different localities shall be determined by the Municipal or County (City) Government and reported to the Central Land Administration and the Central Reclamation Agency for examination. However for uncultivated land exceeding 100,000 acres in area, the Central Land Administration and the Central Reclamation Agency may determine the use plan together with the Municipal or County (City) Government.
中文原文 土地法施行法第31條
各地方荒地使用計畫,由直轄市或縣(市)政府定之,並報請中央地政機關及中央墾務機關備查。
但大宗荒地面積在十萬畝以上者,得由中央地政機關及中央墾務機關會同直轄市或縣(市)政府定之。

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