Land Expropriation Act Article 55
If the owner of the land with expropriation withdrawal or revoked is the same as the owner of land improvements with expropriation canceled or revoked together with the land, the owner shall pay off the amount payable on both the land and improvement before the land and existing improvements are returned to him.
中文原文 土地徵收條例第55條
撤銷或廢止徵收之土地與一併辦理撤銷或廢止徵收之土地改良物原所有權人相同者，應同時繳清土地及土地改良物應繳納之價額後，發還其原有之土地及現存之土地改良物。