Urban Road Act Article 19
The ferries, bridges or tunnels of urban roads which abut two administrative districts shall be managed jointly by both competent authorities or by one of them as designated by the superior authorities.
中文原文 市區道路條例第19條
市區道路之渡口、橋樑、隧道、跨越兩個行政區域時，由雙方主管機關協商共同管理，或由上級主管機關指定一方管理之。