Enforcement Rules of the Land Expropriation Act Article 52
The expenses for the necessary installation or relocation of pipes or lines within the area of zone expropriation shall be shared by the land use applicant and the authority (organization) in charge of piping or line business according to the following principles:1. When existing overhead lines or pipes have to be relocated, the land use applicant shall coordinate with the authority (organization) in charge of piping or line business to survey the site of relocation. The authority (organization) in charge of piping or line business shall carry out the relocation according to the result of coordination and bear all expenses incurred thereof. Where lines or pipes have to be moved several times for the same project as necessitated by the worksite environment, except for the relocation expenses incurred in the last relocation that shall be borne by the authority (organization) in charge of piping or line business, the other relocation expenses and relocation fees to be paid to existing users shall be borne by the land use applicant.2. When existing overhead power lines have to be permanently relocated and the land use applicant requests to put them underground, the relocation expenses incurred shall be borne according to the provisions of preceding subparagraph. But the difference between the necessary expenses incurred in design change to underground and those incurred in the original design for relocation purpose according to the original overhead criteria shall be equally borne by the land use applicant and the authority (organization) in charge of the piping or line business.3. When any new overhead power lines are to be erected, the necessary expenses incurred shall be equally borne by the land use applicant and the authority (organization) in charge of the power line business. If the power lines are to be laid underground, the civil engineering expenses for the power lines shall be equally borne by the land use applicant and the authority (organization) in charge of the power line business.4. When any new overhead telecommunication lines are to be erected, the necessary expenses incurred shall be entirely borne by the authority (organization) in charge of the telecommunication line business. If the lines are to be laid underground, one-third of the civil engineering expenses incurred shall be borne by the land use applicant and two-thirds by the authority (organization) in charge of the telecommunication line business.5. The expenses of installing any new water pipes shall be entirely borne by the land use applicant.6. The expenses of electrical facilities and cables for the installation or erection of any new power or telecommunication lines shall be entirely borne by the authority (organization) in charge of the power or telecommunication line business.The expenses of installing new pipes or lines outside the area of zone expropriation shall be entirely borne by the authority (organization) in charge of the piping or line business. However expenses incurred in the installation of new equipment for water pipes necessitated by the location or special topography of the zone expropriation shall be dealt with on a case-by-case basis through negotiation.For necessary pipes or lines in the area of zone expropriation but not provided in the preceding paragraph, the principles for sharing the expenses incurred thereof shall be dealt with on a case-by-case basis through negotiation.
中文原文 土地徵收條例施行細則第52條
區段徵收範圍內必要之管線工程所需工程費用或遷移費用，由需用土地人與管線事業機關（構）依下列分擔原則辦理：
一、原有架空線路或管線辦理遷移時，需用土地人應協調管線機關（構）勘定遷移位置，管線機關（構）應依協調結果配合辦理遷移，並負擔全數遷移費用。
但同一工程限於工地環境，需辦理多次遷移時，除最後一次費用由管線機關（構）負擔外，其餘各次遷移費及用戶所有部分之遷移費，均由需用土地人負擔。
二、原有架空之電力線路應永久遷移，經需用土地人要求改為地下化者，遷移費用除依前款規定辦理外，地下化所需變更設置費扣除依原架空標準設計拆遷所需變更設置費用之差額，由需用土地人與管線事業機關（構）各負擔二分之一。
三、新設電力採架空方式辦理者，所需工程費用由需用土地人與管線事業機關（構）各負擔二分之一；採地下化方式辦理者，管線之土木工程費用，由需用土地人與管線事業機關（構）各負擔二分之一。
四、新設電信採架空方式辦理者，所需工程費用由管線事業機關（構）全部負擔；採地下化方式辦理者，管線之土木工程費用，由需用土地人負擔三分之一，管線事業機關（構）負擔三分之二。
五、新設自來水管線之工程費用，由需用土地人全數負擔。
六、新設電力、電信管線工程需施設之電氣設備及纜線費用，由管線事業機關（構）全部負擔。
區段徵收範圍外新設管線之工程費用，由管線事業機關（構）全部負擔。
但自來水管線因區段徵收位置或地勢特殊需增加設備之工程費用，得以個案協商方式辦理。
非屬第一項區段徵收範圍內必要之管線，其管線工程費用之分擔原則，以個案協商方式辦理。
一、原有架空線路或管線辦理遷移時，需用土地人應協調管線機關（構）勘定遷移位置，管線機關（構）應依協調結果配合辦理遷移，並負擔全數遷移費用。
但同一工程限於工地環境，需辦理多次遷移時，除最後一次費用由管線機關（構）負擔外，其餘各次遷移費及用戶所有部分之遷移費，均由需用土地人負擔。
二、原有架空之電力線路應永久遷移，經需用土地人要求改為地下化者，遷移費用除依前款規定辦理外，地下化所需變更設置費扣除依原架空標準設計拆遷所需變更設置費用之差額，由需用土地人與管線事業機關（構）各負擔二分之一。
三、新設電力採架空方式辦理者，所需工程費用由需用土地人與管線事業機關（構）各負擔二分之一；採地下化方式辦理者，管線之土木工程費用，由需用土地人與管線事業機關（構）各負擔二分之一。
四、新設電信採架空方式辦理者，所需工程費用由管線事業機關（構）全部負擔；採地下化方式辦理者，管線之土木工程費用，由需用土地人負擔三分之一，管線事業機關（構）負擔三分之二。
五、新設自來水管線之工程費用，由需用土地人全數負擔。
六、新設電力、電信管線工程需施設之電氣設備及纜線費用，由管線事業機關（構）全部負擔。
區段徵收範圍外新設管線之工程費用，由管線事業機關（構）全部負擔。
但自來水管線因區段徵收位置或地勢特殊需增加設備之工程費用，得以個案協商方式辦理。
非屬第一項區段徵收範圍內必要之管線，其管線工程費用之分擔原則，以個案協商方式辦理。