Land Expropriation Act Article 35
The liabilities borne by any expropriated land or constructional improvements shall be settled up to the limit of compensation payable for the expropriated land or constructional improvement by the municipal or county (city) competent authority at the time of distributing compensation payment, unless the compensation is effected through distribution of land for compensation in accordance with Articles 41 and 42 herein.The liabilities referred to in the preceding paragraph means the value of other rights and compensation for land value the lessees of farmland are entitled to under a 37.5% arable land rent reduction contract.