Enforcement Act of Land Act Article 58
The calculation and payment of compensation for expropriated land shall be carried out by the competent Municipal or County (City) Land Office under the commission of land use applicant.
中文原文 土地法施行法第58條
被徵收土地補償金額之計算與發給，由需用土地人委託該管直轄市或縣（市）地政機關為之。