The Equalization of Land Rights Act Article 33
Compensation shall be paid for agricultural improvements, if any, that have been made on lands subject to government purchase at their declared land values.The compensation for agricultural improvements as referred to in the preceding Paragraph shall be assessed on the basis of the value of the ripened crops thereof, if the said crops are due to ripen in less than one year from the date of purchase, or on the basis of the cost incurred in their planting and cultivating, with the consideration of their current value, if the said crops are due to ripen later than one year from the date of purchase.The provisions of the preceding two Paragraphs shall, mutatis mutandis, apply to the land compulsorily purchased by law.
中文原文 平均地權條例第33條
照價收買之土地，地上如有農作改良物，應予補償。
前項農作改良物價額之估定，如其孳息成熟時間在收買後一年以內者，應按其成熟時之孳息估定之；其在一年以上者，應依其種植、培育費用，並參酌現值估定之。
依法徵收之土地，準用前二項之規定。
前項農作改良物價額之估定，如其孳息成熟時間在收買後一年以內者，應按其成熟時之孳息估定之；其在一年以上者，應依其種植、培育費用，並參酌現值估定之。
依法徵收之土地，準用前二項之規定。