The Equalization of Land Rights Act Article 75
The owner who takes back his land according to the provisions of Subparagraph 1 of the preceding Article shall give compensation for constructional improvements in addition to the expenses incurred for the improvement of the said land to the lessee, borrower or holder of superficies right.The compensation for constructional improvements referred to in the preceding Paragraph may be appraised by the Special Municipal Government or the County / City Government.
中文原文 平均地權條例第75條
依前條第一款規定收回土地之所有權人，除應給予承租人、借用人或地上權人為改良土地所支付之費用外，並應就其建築改良物給予補償。
前項建築改良物補償價額，由直轄市或縣（市）政府估定之。
前項建築改良物補償價額，由直轄市或縣（市）政府估定之。