Sewerage Act Article 9

To construct and manage the sewers, the competent authorities of the central, special municipality and county or city shall appoint or set up the sewerage institution to handle the construction and management of the sewerage.
中文原文 下水道法第9條
中央、直轄市及縣(市)主管機關,為建設及管理下水道,應指定或設置下水道機構,負責辦理下水道之建設及管理事項。

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