Rural Community Land Readjustment Act Article 10

The metropolitan and the county / city competent authority should investigate the location, traffic situation, and the land-use of every lot, evaluate land value after readjustment, and compare the land value before and after readjustment. After appraised by the land evaluation committee Those land value are the standard of the encumbrance of land for the public infrastructure the fees, the transferring land, and the flexible compensation.
中文原文 農村社區土地重劃條例第10條
直轄市或縣(市)主管機關應於辦理重劃時調查各宗土地之位置、交通及利用情形,並斟酌重劃後各宗土地利用價值,相互比較估計重劃前後地價,提經地價評議委員會評定後,作為計算公共設施用地負擔、費用負擔、土地交換分配及變通補償之標準。

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