Urban Road Act Article 25

The construction, improvement and maintenance projects of urban roads which have been included into the highway system, shall be prepared by the highway authorities in coordination with the urban road authorities, and funds for the projects shall be shared by them.
中文原文 市區道路條例第25條
市區道路劃為公路系統者,其修築、改善、養護計劃之擬訂及經費之分擔,由公路與市區道路主管機關協商辦理之。

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