Land Expropriation Act Article 44
After planning and preparation, the lands located within the area of zone expropriation shall be handled in the following manners, except for lands that are distributed back to the original administrators in accordance with Article 43 or allocated in accordance with Article 43-1:1. Lands for compensation shall be distributed back to the landowners. The area of land for compensation each landowner is entitled to shall be calculated by the municipal or county (city) competent authority based on the value of land a landowner is entitled to receive, which is calculated in proportion to the ratio of his entitled compensation for land value and the total compensation for land value for the zone expropriation, and then divided by the unit value of the actually distributed land.2. Lands used for roads, ditches, parks, green fields, children’s play grounds, public squares, car parks, public athletic grounds, and primary schools shall be registered under the ownership of municipality, county (city), village (township) without consideration.3. The competent authorities may, based on the needs of their financial plan, allocate lands designated for public facilities other than those mentioned in the preceding subparagraph to government agencies that need lands with or without consideration or assign/sell those lands to public enterprises as indicated in the expropriation plan.4. Lands used for public housing, settlement of aboriginals or for special projects approved by the Executive Yuan may be transferred/sold.5. Other construction lands may be sold or leased through bidding or be created with superficies.In case the area of lands distributed back to the original owners according to the preceding paragraph is less than the area of a minimum building unit, the landowners may apply for consolidation within a prescribed time limit. When no such application is made within the prescribed time limit, the municipal or county (city) competent authorities shall distribute payment in cash according to the compensation for land values to the original owners within thirty (30) days from the expiration of the prescribed time limit.Lands used for public facilities other than those mentioned in Subparagraph 2 of Paragraph 1 hereof shall be handled in accordance with Subparagraph 5 of Paragraph 1 hereof, provided such public facilities may be privately run.The prices of lands allocated or transferred/sold and the minimum bid prices of lands referred to in Subparagraphs 3 to 5 of Paragraph 1 shall take the total development cost as base and be assessed by the conditions of location, topography, transportation, width of road, the conditions of public facilities and expected development.The term of leasing through bidding or the creation of superficies according to Subparagraph 5 of Paragraph 1 hereof shall not be more than ninety-nine (99) years.Rules governing the selling or leasing through bidding, or the creation of superficies according to Subparagraph 5 of Paragraph 1 hereof shall be prescribed by competent authorities at various levels.
中文原文 土地徵收條例第44條
區段徵收範圍內土地，經規劃整理後，除依第四十三條規定配回原管理機關及第四十三條之一規定配售外，其處理方式如下：
一、抵價地發交被徵收土地所有權人領回。
其應領回抵價地之面積，由該管直轄市或縣（市）主管機關按其應領地價補償費與區段徵收補償地價總額之比率計算其應領之權利價值，並以實際領回抵價地之單位地價折算之。
二、道路、溝渠、公園、綠地、兒童遊樂場、廣場、停車場、體育場所及國民學校用地，無償登記為當地直轄市有、縣（市）有或鄉（鎮、市）有。
三、前款以外之公共設施用地，得由主管機關依財務計畫需要，於徵收計畫書載明有償或無償撥供需地機關或讓售供公營事業機構使用。
四、國民住宅用地、安置原住戶或經行政院專案核准所需土地得以讓售。
五、其餘可供建築土地，得予標售、標租或設定地上權。
依前項第一款規定領回面積不足最小建築單位面積者，應於規定期間內提出申請合併，未於規定期間內申請者，該管直轄市或縣（市）主管機關應於規定期間屆滿之日起三十日內，按原徵收地價補償費發給現金補償。
第一項第二款以外之公共設施用地，如該事業得許民營者，其用地應依第一項第五款之規定辦理。
依第一項第三款至第五款撥用或讓售地價及標售底價，以開發總費用為基準，按其土地之位置、地勢、交通、道路寬度、公共設施及預期發展等條件之優劣估定之。
依第一項第五款標租或設定地上權時，其期限不得逾九十九年。
第一項第五款土地之標售、標租及設定地上權辦法，由各級主管機關定之。
一、抵價地發交被徵收土地所有權人領回。
其應領回抵價地之面積，由該管直轄市或縣（市）主管機關按其應領地價補償費與區段徵收補償地價總額之比率計算其應領之權利價值，並以實際領回抵價地之單位地價折算之。
二、道路、溝渠、公園、綠地、兒童遊樂場、廣場、停車場、體育場所及國民學校用地，無償登記為當地直轄市有、縣（市）有或鄉（鎮、市）有。
三、前款以外之公共設施用地，得由主管機關依財務計畫需要，於徵收計畫書載明有償或無償撥供需地機關或讓售供公營事業機構使用。
四、國民住宅用地、安置原住戶或經行政院專案核准所需土地得以讓售。
五、其餘可供建築土地，得予標售、標租或設定地上權。
依前項第一款規定領回面積不足最小建築單位面積者，應於規定期間內提出申請合併，未於規定期間內申請者，該管直轄市或縣（市）主管機關應於規定期間屆滿之日起三十日內，按原徵收地價補償費發給現金補償。
第一項第二款以外之公共設施用地，如該事業得許民營者，其用地應依第一項第五款之規定辦理。
依第一項第三款至第五款撥用或讓售地價及標售底價，以開發總費用為基準，按其土地之位置、地勢、交通、道路寬度、公共設施及預期發展等條件之優劣估定之。
依第一項第五款標租或設定地上權時，其期限不得逾九十九年。
第一項第五款土地之標售、標租及設定地上權辦法，由各級主管機關定之。