The Equalization of Land Rights Act Article 32
If any land is purchased by the government at its declared value, the cost of land improvement which the owner has incurred and construction benefit charge he has paid shall be included as an additional part of the land price, provided such cost and charge are duly registered by the competent authorities with documentary evidence after verification.
中文原文 平均地權條例第32條
照價收買之土地，如土地所有權人有改良土地情事，其改良土地之費用及已繳納之工程受益費，經該管主管機關驗證登記者，應併入地價內計算之。