Urban Planning Act Article 49

Compensation for land obtained through expropriation or zone expropriation for public facilities shall be made in accordance with the average current value of the neighboring non-public facility land announced by the government during the fiscal year in which the expropriation is made. If necessary, an extra percentage may be added but it shall not exceed 40% of the said value. Compensation for the land improvements shall be made according to the cost required for reconstruction.The land price evaluation committee of the concerned special municipality or county/city government shall decide the standard of the extra percentage described in the preceding paragraph when evaluating the current land value of the fiscal year.
中文原文 都市計畫法第49條
依本法徵收或區段徵收之公共設施保留地,其地價補償以徵收當期毗鄰非公共設施保留地之平均公告土地現值為準,必要時得加成補償之。
但加成最高以不超過百分之四十為限;其地上建築改良物之補償以重建價格為準。
前項公共設施保留地之加成補償標準,由當地直轄市、縣(市)地價評議委員會於評議當年期公告土地現值時評議之。

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