The Equalization of Land Rights Act Article 79
The Special Municipal Government or the County / City Government shall deduct from the payable compensation the unpaid land tax and the fine for delinquency due for land tax relating to the relinquished or purchased land, and shall pay the remainder of the compensation to the landowner.
中文原文 平均地權條例第79條
被徵收或照價收買之土地，應納未納之土地稅捐及滯納金，由該管直轄市或縣（市）政府於發放補償金時，代為扣繳，並以其餘款，交付被徵收或收買之土地所有權人。