National Property Act Article 54
If the use of the non-public use real property has no leasehold relations or is not in accordance with the provision of Subparagraph 2 of Paragraph 1 of Article 42, the real property shall be taken back for sale by tendering or for development.In case of any of the following situations, the real property shall be sold by tendering under current situation when approved by the MOF:1.Approved by the MOF to take over under current situation.2.Having graves on or used as graveyard when taking over.3.With complex use, not able to be vacated and sold to tender within a short time and with special situation to be sold urgently.The sale by tendering in the preceding paragraph shall be handled by the NPA.
中文原文 國有財產法第54條
非公用財產類之不動產，使用人無租賃關係或不合第四十二條第一項第二款之規定者，應收回標售或自行利用。
其有左列情形之一者，得經財政部核准辦理現狀標售：
一、經財政部核准按現狀接管處理者。
二、接管時已有墳墓或已作墓地使用者。
三、使用情形複雜，短期間內無法騰空辦理標售，且因情形特殊，急待處理者。
前項標售，由財政部國有財產局辦理之。
其有左列情形之一者，得經財政部核准辦理現狀標售：
一、經財政部核准按現狀接管處理者。
二、接管時已有墳墓或已作墓地使用者。
三、使用情形複雜，短期間內無法騰空辦理標售，且因情形特殊，急待處理者。
前項標售，由財政部國有財產局辦理之。