Land Expropriation Act Article 19
Compensation for the expropriated land or land improvements shall be borne by the land use applicant and distributed through the municipal or county (city) competent authority.
中文原文 土地徵收條例第19條
徵收土地或土地改良物應發給之補償費，由需用土地人負擔，並繳交該管直轄市或縣（市）主管機關轉發之。