Enforcement Rules of the Land Expropriation Act Article 28

Where there is an urgent need for a land use applicant to commence work on the expropriation land or land improvement pursuant to Article 27 of the Act, the applicant shall, prior to applying for the expropriation, submit the reasons to the competent authority in charge of the relevant industry for approval. The competent authority in charge of the relevant industry will then submit the case to the Central Competent Authority for approval of expropriation and advance use of land. The municipal or county (city) competent authority shall concurrently publicly announce the aforesaid matter together with the public announcement of the expropriation.
中文原文 土地徵收條例施行細則第28條
需用土地人依本條例第二十七條規定因公共安全急需先行使用被徵收土地或其土地改良物者,應於申請徵收前,擬具理由,報請目的事業主管機關許可後,送由中央主管機關核准徵收及先行使用;直轄市或縣(市)主管機關應於徵收公告時,將上開事由一併公告。

English translation for reference only; the Chinese text prevails. Not legal advice.