Regulations for the Auction of Domestic Land and Improvements Acquired by Foreigners That Are Not Used in Accordance with Regulations Article 10

The municipality or country (city) government shall set the minimum bid based upon announced current land values and building (agricultural) improvement acquisition compensation assessment standards.
中文原文 外國人未依規定使用其投資取得國內土地及其改良物逕為標售辦法第10條
直轄市或縣(市)政府應依當期土地公告現值及建築(農作)改良物徵收補償費查估基準,訂定土地及其改良物之標售底價。

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