Enforcement Rules of the Land Expropriation Act Article 65-1

The authority which cause the damage shall be liable for compensation resulting from land expropriation case. While there are several liable authorities involved in the same case, the proportion of compensation shall be negotiated between each authority.The provision of the preceding paragraph shall be applicable for the expropriation of land or land improvements which publicly announced before the promulgation of this Act.
中文原文 土地徵收條例施行細則第65-1條
土地徵收相關事件之損害賠償,由造成損害之機關負擔;應由數機關共同負擔損害賠償責任者,由各機關協議其責任之分擔。
前項規定,於本條例施行前公告徵收之土地及土地改良物,適用之。

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