Cadastral Clearance Act Article 24
After receipt of the roll and systematic chart of current members or believers and detailed list of the land of the deity worship associations being stamped verification seal by the municipal or county (city) authority concerned, the declarer shall deal with according to one of the following ways within three years:1.to apply the land of the deity worship associations change of name registration as the juridical person being owner, when more than half of the members or believers agree in writing to establish a juridical person according to law.2.to apply the land of the deity worship associations registered as the property of joint tenancy or individual ownership of current members or believers, according to covenant or more than half of the members or believers’ written consent.When the declarer does not deal with according to the preceding paragraph, the municipal or county (city) authority concerned shall request land registration authority concerned to register as the property of joint tenancy of equal separate share of the current members or believers, according to the roll of current members or believers.
中文原文 地籍清理條例第24條
申報人於收到直轄市或縣（市）主管機關驗印之神明會現會員或信徒名冊、系統表及土地清冊後，應於三年內依下列方式之一辦理：
一、經會員或信徒過半數書面同意依法成立法人者，申請神明會土地更名登記為該法人所有。
二、依規約或經會員或信徒過半數書面同意，申請神明會土地登記為現會員或信徒分別共有或個別所有。
申報人未依前項規定辦理者，由直轄市或縣（市）主管機關逕依現會員或信徒名冊，囑託該管土地登記機關均分登記為現會員或信徒分別共有。
一、經會員或信徒過半數書面同意依法成立法人者，申請神明會土地更名登記為該法人所有。
二、依規約或經會員或信徒過半數書面同意，申請神明會土地登記為現會員或信徒分別共有或個別所有。
申報人未依前項規定辦理者，由直轄市或縣（市）主管機關逕依現會員或信徒名冊，囑託該管土地登記機關均分登記為現會員或信徒分別共有。