Enforcement Rules of the Land Expropriation Act Article 39
When holding a public hearing according to Paragraph 1, Article 38 of the Act, the municipal or county (city) authorities shall, seven (7) days before the hearing, publicly announce the matter, date and place for the public hearing at the public places at where the lands under zone expropriation are located, the public announcement place of the municipal or county (city) government, town (township, city, district) office, and village (tsun/li) office, and post the information on its website, and publish it in the government gazette or press release, notify the owners of lands and land improvements within the zone in writing, and explain therein the following matters:1. The necessity ad purpose of the zone expropriation.2. The criteria for compensation of all kinds.3. The ratio of “land for compensation” and its application process.4. The exemption/reduction of land value tax and the land value increment tax and their withholdings from compensation.5. The handling of farmland lease.6. The handling of other rights and other encumbrances over land.7. The resettlement plan.8. Other matters.Public hearing minutes shall be recorded and the minutes shall be made public and posted at the public places at where the lands under zone expropriation are located, the public announcement place of the municipal or county (city) government, town (township, city, district) office, and village (tsun/li) office, as well as appropriate public locations at where village (tsun/li) residents live. The municipal or county (city) competent authority and the land use applicant shall also post the minutes on their websites, and send a written notice of the minutes to all owners of lands or land improvements.
中文原文 土地徵收條例施行細則第39條
直轄市或縣（市）主管機關依本條例第三十八條第一項規定舉行公聽會時，應於召開七日前將公聽會舉行事由、日期及地點公告於區段徵收土地所在地之公共地方、當地直轄市或縣（市）政府、鄉（鎮、市、區）公所、村（里）辦公處之公告處所，並於其網站張貼公告及刊登政府公報或新聞紙，及以書面通知區內土地及土地改良物所有權人，並說明下列事項：
一、區段徵收之必要性及目的。
二、各項補償標準。
三、抵價地比例及抵價地申請程序。
四、地價稅及土地增值稅之減免與扣繳。
五、耕地租約之處理。
六、他項權利或其他負擔之處理。
七、安置計畫。
八、其他事項。
前項公聽會應作成會議紀錄，並將紀錄公告於區段徵收土地所在地之公共地方、當地直轄市或縣（市）政府、鄉（鎮、市、區）公所、村（里）辦公處之公告處所，與村（里）住戶之適當公共位置；需用土地人並應於其網站張貼公告及以書面通知土地或土地改良物所有權人。
一、區段徵收之必要性及目的。
二、各項補償標準。
三、抵價地比例及抵價地申請程序。
四、地價稅及土地增值稅之減免與扣繳。
五、耕地租約之處理。
六、他項權利或其他負擔之處理。
七、安置計畫。
八、其他事項。
前項公聽會應作成會議紀錄，並將紀錄公告於區段徵收土地所在地之公共地方、當地直轄市或縣（市）政府、鄉（鎮、市、區）公所、村（里）辦公處之公告處所，與村（里）住戶之適當公共位置；需用土地人並應於其網站張貼公告及以書面通知土地或土地改良物所有權人。