Act Governing the Allocation of Government Revenues and Expenditures Article 28
The sale of real estate or important assets by any level of government shall be done in accordance with the law. Except as otherwise provided by law, items generated by assets owned by a public agency, or surplus or waste items among the items used by that agency, may be sold at the current market price after a request to do so has been approved by a superior competent authority.
中文原文 財政收支劃分法第28條
各級政府出售不動產或重要財產，依法律之規定，公務機關對於所有財產孳生之物品與其應用物品中之剩餘或廢棄物品，除法律另有規定外，得呈經上級主管機關核准按時價出售。