The Equalization of Land Rights Act Article 62-1

If the improvements or tombs, located in the consolidation area, have to be demolished or removed, the Special Municipal Government or the County / City Government shall publicly announce, and notify the landowners or the holders of tombs, to demolish or remove the improvements within 30 days, or to demolish or remove the tombs within three months. The Special Municipal Government or the County / City Government may demolish or remove on their behalf if the landowners or the holders of tombs do not demolish or remove them by the set time limit.The demolition or removal of the improvements or tombs referred to in the preceding Paragraph shall be subject to compensation. The amount of compensation shall be investigated and assessed by the Special Municipal Government or the County / City Government. But no compensation shall be given to those who act against the matters of prohibition or restriction publicly announced according to the provisions of Article 59. The expenses for demolition or removal on behalf of them shall be subtracted from the compensation the landowners or the holders of tombs are entitled to.
中文原文 平均地權條例第62-1條
重劃區內應行拆遷之土地改良物或墳墓,直轄市或縣(市)政府應予公告,並通知其所有權人或墓主,土地改良物限期三十日內墳墓限期三個月內自行拆除或遷葬。
逾期不拆除或遷葬者,得代為拆除或遷葬。
前項因重劃而拆除或遷葬之土地改良物或墳墓,應予補償;其補償數額,由直轄市或縣(市)政府查定之。
但違反依第五十九條規定公告禁止或限制事項者,不予補償。
代為拆除或遷葬者,其費用在其應領補償金額內扣回。

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