Police Power Exercise Act Article 23
Seized objects with one of the following conditions may be sold:1. They are likely to rot or their value is likely to depreciate significantly.2. They are too expensive or difficult to be kept, cared for, or possessed.3. They have been seized for over six months, cannot be returned to their original owners, possessor or custodians and the circumstances no longer exist that required it to be placed under custody.4. The original owners, possessors or custodians do not claim their objects by the given deadline upon the notification that clearly indicates that the objects will be sold if they are not claimed within three months after the notification.Before the objects set forth in the preceding paragraph are sold, their original owners, possessors or custodians shall be notified of the procedures, time and place of the sale,provided that such shall not apply under emergency circumstances.The sale of objects shall be done publicly. Objects determined to be difficult to be sold because of their nature or that the cost of the sale will exceed the income from the sale may be disposed of in a non-public manner. The objects set forth in subparagraphs 3 and 4 of paragraph 1 that are not sold within six months shall belong to their respective governments and shall be for public use. The original owners, possessors or custodians of objects under subparagraph 4 of paragraph 1 shall be notified how the objects are disposed.The seized objects that cannot be sold because of decomposition or decay, among other reasons, may be destroyed.The notification provisions prescribed in paragraph 2 shall apply to the preceding paragraph.
中文原文 警察職權行使法第23條
有下列情形之一者，扣留之物得予變賣：
一、有腐壞或價值重大減損之虞。
二、保管、照料或持有所費過鉅或有其困難。
三、扣留期間逾六個月，無法返還所有人、持有人或保管人，且不再合於扣留之要件。
四、經通知三個月內領取，且註明未於期限內領取，將予變賣，而所有人、持有人或保管人未於期限內領取。
前項之物變賣前，應將變賣之程序、時間及地點通知所有人、持有人或保管人。
但情況急迫者，不在此限。
物之變賣，採公開方式行之。
因物之性質認難以賣出，或估計變賣之費用超出變賣所得時，得不經公開方式逕行處置之。
第一項第三款、第四款之物，於六個月內未賣出者，歸屬各該級政府所有，並得將該物提供公益目的使用；其屬第一項第四款之物者，應將處理情形通知所有人、持有人或保管人。
扣留之物因腐壞、腐敗等理由而不能變賣者，得予銷毀之。
第二項通知之規定，於前項情形準用之。
一、有腐壞或價值重大減損之虞。
二、保管、照料或持有所費過鉅或有其困難。
三、扣留期間逾六個月，無法返還所有人、持有人或保管人，且不再合於扣留之要件。
四、經通知三個月內領取，且註明未於期限內領取，將予變賣，而所有人、持有人或保管人未於期限內領取。
前項之物變賣前，應將變賣之程序、時間及地點通知所有人、持有人或保管人。
但情況急迫者，不在此限。
物之變賣，採公開方式行之。
因物之性質認難以賣出，或估計變賣之費用超出變賣所得時，得不經公開方式逕行處置之。
第一項第三款、第四款之物，於六個月內未賣出者，歸屬各該級政府所有，並得將該物提供公益目的使用；其屬第一項第四款之物者，應將處理情形通知所有人、持有人或保管人。
扣留之物因腐壞、腐敗等理由而不能變賣者，得予銷毀之。
第二項通知之規定，於前項情形準用之。