Land Expropriation Act Article 31
The compensation for expropriated constructional improvements shall be determined based on their replacement cost at the time of expropriation.The compensation for agricultural improvements shall be determined based on the value of the ripened crops thereof, provided the crops are due to ripen in less than one year from the date of expropriation, or based on the cost incurred in their planting and cultivation with reference to their current value, provided the crops are due to ripen in more than one year from the date of expropriation.The compensation for constructional and agricultural improvements shall be jointly determined by the municipal or county (city) competent authority and the relevant authorities. The criteria for the assessment of compensation for constructional and agricultural improvements shall be prescribed by the Central Competent Authority.
中文原文 土地徵收條例第31條
建築改良物之補償費，按徵收當時該建築改良物之重建價格估定之。
農作改良物之補償費，於農作改良物被徵收時與其孳息成熟時期相距在一年以內者，按成熟時之孳息估定之；其逾一年者，按其種植及培育費用，並參酌現值估定之。
建築改良物及農作改良物之補償費，由直轄市或縣（市）主管機關會同有關機關估定之；其查估基準，由中央主管機關定之。
農作改良物之補償費，於農作改良物被徵收時與其孳息成熟時期相距在一年以內者，按成熟時之孳息估定之；其逾一年者，按其種植及培育費用，並參酌現值估定之。
建築改良物及農作改良物之補償費，由直轄市或縣（市）主管機關會同有關機關估定之；其查估基準，由中央主管機關定之。