Cadastral Clearance Act Article 15-1

If the land which shall be returned in Paragraph 2 of the preceding article is already a public property, disposed of, or cannot be returned due to other factors, the municipal or county (city) authority concerned shall distribute to the rights holders proceeds of the amount equivalent to the base price of the last auction of the land, deducting payable taxes plus real interest from the date of registering as state-owned land to the deposit. However, the proceeds will not be distributed if the land is entirely destroyed or lost due to force majeure, and cannot be returned.The money needed in the preceding paragraph shall be paid by the cadastral clearing deposit account for sale proceeds of land. If insufficient, it shall be paid by the national treasury.Regarding the land rights of Articles 19 and 26, if the rights holders who should receive the distributed proceeds in Paragraph 1 are dead, the authority concerned may distribute the proceeds to part of the heirs, based upon their relative share of the total estate.
中文原文 地籍清理條例第15-1條
前條第二項應發還之土地已為公用財產、處分或有其他無法發還之情事者,直轄市或縣(市)主管機關應依該土地最後一次標售底價扣除應納稅賦後之餘額,並加計自登記國有之日起儲存於保管款專戶之應收利息發給權利人土地價金。
但該土地因不可抗力滅失致無法發還者,不發給價金。
前項所需價金,由地籍清理土地權利價金保管款支應;不足者,由國庫支應。
第一項應發給土地價金之權利人已死亡者,除第十九條及第二十六條規定之土地外,主管機關得按部分繼承人之應繼分發給土地價金。

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