Urban Road Act Article 5

The construction, improvement and maintenance of urban roads within the jurisdiction of the county (bureau) may be managed by the relevant township administrative office.
中文原文 市區道路條例第5條
市區道路之修築、改善及養護,其在縣轄區內者,得由各有關鄉(鎮、市)公所辦理之。

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