Land Expropriation Act Article 45
When undertaking zone expropriation, the municipal or county (city) competent authority shall estimate the average development cost of lands under zone expropriation, and take into consideration the location, topography, transportation, width of road, the conditions of public facilities and expected development of each district after zone expropriation so as to assess the street value or district land value of each road or street after zone expropriation. The estimated value, after being assessed by the land evaluation committee, shall be the base for the calculation of area of land for compensation to be distributed back to the original landowners.
中文原文 土地徵收條例第45條
實施區段徵收時，直轄市或縣（市）主管機關應預計區段徵收土地平均開發成本，並斟酌區段徵收後各街廓之位置、地勢、交通、道路寬度、公共設施及預期發展情形，估計區段徵收後各路街之路線價或區段價，提經地價評議委員會評定後，作為原土地所有權人領回抵價地之計算基準。