Enforcement Rules of the Land Expropriation Act Article 29

The calculation and payment of compensation for expropriated land shall be made by and through the municipal or county (city) competent authority.
中文原文 土地徵收條例施行細則第29條
被徵收土地補償金額之計算及發給,由土地所在直轄市或縣(市)主管機關為之。

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