The Equalization of Land Rights Act Article 34
The constructional improvements on the land to be purchased at its declared value shall be purchased together with the land if they belong to the same owner. But this provision shall not apply to the constructional improvements which do not belong to the landowner.The purchase price of the constructional improvements referred to in the preceding Paragraph shall be estimated after investigation by the Special Municipal Government or the County / City Government and approved by the Land Evaluation Committee.
中文原文 平均地權條例第34條
照價收買之土地，地上建築改良物同屬土地所有權人所有者，應一併收買。
但不屬土地所有權人所有者，不在此限。
前項改良物之價額，由直轄市或縣（市）政府查估後，提交地價評議委員會評定之。
但不屬土地所有權人所有者，不在此限。
前項改良物之價額，由直轄市或縣（市）政府查估後，提交地價評議委員會評定之。