Land Expropriation Act Article 26

The municipal or county (city) competent authorities shall set up a custodian account with the Treasury to keep any compensation monies which are not paid out due to delay, refusal or failure in the receipt of payment without being subject to the Lodgment Act. The municipal or county (city) competent authorities shall deposit the undistributed compensation into the custodian account for keeping within three months from the next day following the expiration of the duration of compensation payment under this Act, and notify the rightful recipients. The deposited compensation shall accrue to the Treasury if the recipient fails to claim the compensation in fifteen (15) years from the date of notice delivery.The compensation monies kept in the custodian account as referred to in the preceding paragraph shall accrue interest. The accrued interest shall be paid to the rightful recipients of the compensation accordingly.The undistributed expropriation compensation is deemed paid out when it is deposited into the custodian account for keeping according to the provisions of Paragraph 1 hereof.Rules governing the keeping of undistributed compensation monies as referred to in Paragraph 1 hereof shall be prescribed by the Central Competent Authority.The provisions of the four preceding paragraphs shall, mutatis mutandis, apply to undistributed compensation monies that have not completed the lodgment formalities prior to the promulgation of this Act.
中文原文 土地徵收條例第26條
直轄市或縣(市)主管機關應於國庫設立土地徵收補償費保管專戶,保管因受領遲延、拒絕受領或不能受領之補償費,不適用提存法之規定。
直轄市或縣(市)主管機關應於本條例規定應發給補償費之期限屆滿次日起三個月內存入專戶保管,並通知應受補償人。
自通知送達發生效力之日起,逾十五年未領取之補償費,歸屬國庫。
前項保管專戶儲存之補償費應給付利息。
以實收利息照付。
未受領之徵收補償費,依第一項規定繳存專戶保管時,視同補償完竣。
第一項未受領補償費保管辦法,由中央主管機關定之。
前四項規定,於本條例施行前未辦竣提存之未受領補償費,準用之。

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