Land Expropriation Act Article 24
The ownerships of expropriated land or constructional improvements or other rights thereon shall be recognized as recorded in the land register or constructional improvement register on the date of public announcement of expropriation. However if the ownerships or other rights of land or constructional improvements have been acquired through inheritance, compulsory enforcement or court decision but the registration of ownership or other rights is not yet completed prior to the public announcement, the right holders shall file their rights with the municipal or county (city) competent authority for record during the public announcement period.Where the deed of expropriated land is registered according to Paragraph 2 of the preceding article, the ownership or other rights over the land shall be recognized as recorded in the land register after the registration.
中文原文 土地徵收條例第24條
被徵收土地或建築改良物之所有權或他項權利，以公告之日土地登記簿或建築改良物登記簿記載者為準。
但於公告前因繼承、強制執行、法院之判決或其他依法律規定取得土地或建築改良物之所有權或他項權利而未經登記完畢者，其權利人應於徵收公告期間內，向該管直轄市或縣（市）主管機關申請將其權利備案。
被徵收土地因前條第二項規定辦理登記，其權利以登記後土地登記簿記載者為準。
但於公告前因繼承、強制執行、法院之判決或其他依法律規定取得土地或建築改良物之所有權或他項權利而未經登記完畢者，其權利人應於徵收公告期間內，向該管直轄市或縣（市）主管機關申請將其權利備案。
被徵收土地因前條第二項規定辦理登記，其權利以登記後土地登記簿記載者為準。