Housing Act Article 21

In the event a municipal or county (city) competent authority building social housing in accordance with this Act requires non-public use public land or buildings, the competent authority may proceed with appropriation.Income gained from the use of national land or buildings by the competent authority for providing social housing in accordance with this Act may be used for providing social housing, and shall not be bound by Article 7 of the National Property Act.If a competent authority, for the purpose of providing social housing in accordance with this Act, requires appropriation of non-public use public land or building with compensation, the competent authority may rent the land or building for a period prescribed by the central competent authority, and shall not be bound by the lease period set for the in Article 43 of the National Property Act. Land value tax and house tax during the lease period shall be paid by the competent authority, but shall be exempted for the construction period of the social housing.The competent authority may exchange land for neighboring pieces of land for overall planning. Where the abovementioned neighboring land is private property, land exchange shall not be bound by Article 104 and Article 107 of the Land Act.
中文原文 住宅法第21條
主管機關依本法興辦社會住宅,需用公有非公用土地或建築物者,得辦理撥用。
主管機關依本法興辦社會住宅使用國有土地或建築物衍生之收益,得作為社會住宅興辦費用,不受國有財產法第七條規定之限制。
主管機關依本法興辦社會住宅,需用之公有非公用土地或建築物,屬應有償撥用者,得採租用方式辦理,其租期由中央主管機關定之,不受國有財產法第四十三條有關租期之限制。
租用期間之地價稅及房屋稅,由主管機關繳納。
但社會住宅興建期間之租金得免予計收。
興辦社會住宅所需土地因整體規劃使用之需要,得與鄰地交換分合。
鄰地為私有者,其交換分合不受土地法第一百零四條及第一百零七條之限制。

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