Urban Planning Act Article 52

Expropriation of private land or appropriation of public land by governments at all levels within the area covered by an urban plan may not be in contradiction to the local urban planning. Public land must be processed according to the local urban planning. To construct public facilities on land that has been reserved for public facilities, the concerned special municipality or county/city government , or township, or county-administered city office shall conduct the appropriation according to related regulations and also compensate for the land improvements, if any, according to the cost required to make the reconstruction.
中文原文 都市計畫法第52條
都市計畫範圍內,各級政府徵收私有土地或撥用公有土地,不得妨礙當地都市計畫。
公有土地必須配合當地都市計畫予以處理,其為公共設施用地者,由當地直轄市、縣(市)政府或鄉、鎮、縣轄市公所於興修公共設施時,依法辦理撥用;該項用地如有改良物時,應參照原有房屋重建價格補償之。

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