Land Expropriation Act Article 25

In case the owner of an expropriated land or land improvement has deceased and the registration of inheritance has not been completed, the compensation for expropriation may be paid to any of the rightful inheritors according to their respective lawful shares of the inheritance. The preceding provision applies to the case where the inheritors have completed the registration of ownership-in-common.The provisions of the preceding paragraph shall, mutatis mutandis, apply to lands or land improvements for which expropriation compensation has not been paid prior to the promulgation of this Act.
中文原文 土地徵收條例第25條
被徵收之土地或土地改良物,所有權人死亡未辦竣繼承登記,其徵收補償費得由部分繼承人按其應繼分領取之;其已辦竣公同共有繼承登記者,亦同。
前項規定,於本條例施行前尚未領取徵收補償費之土地或土地改良物,適用之。

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