Enforcement Act of Land Act Article 59
The liabilities borne by the expropriated land shall be settled by the competent Municipal or County (City) Land Office at the time of dispensing compensation payment, and the remaining payment will be turned over to the landowner.
中文原文 土地法施行法第59條
被徵收土地應有之負擔，由該管直轄市或縣（市）地政機關於發給補償金時代為補償，並以其餘款交付被徵收土地之所有權人。