Regulations for the Enforcement of National Property Act Article 26

The term “purpose abolition of public use property” indicates one of following items:1. Primary use and enterprise purpose exterminated.2. Original use organization abolished and no other organization to succeed.3. Failure to use in accordance with predetermined plans, stipulated purposes or enterprise purposes and pass over one year.4. The time limit of primary use expired.5. No continuing use needed due to reality.Public use property under one of the foregoing items, original administration authority shall report to competent authority automatically; those property unappropriated use shall report to the Ministry of Finance to convert into the non-public use property by competent authority.Land appropriation approved according to the paragraph 2 of Article 38 of this Act, if appropriation authority can not use land within one year due to reality situation, appropriation authority can apply to the Ministry of Finance for extension of deadline but not over 6 months.
中文原文 國有財產法施行細則第26條
本法第三十三條所稱公用財產用途廢止,係指下列各款情形之一:
一、原定用途或事業目的消滅者。
二、原使用機關裁撤而無接替機關者。
三、未依預定計畫及規定用途或事業目的使用已逾一年者。
四、原定用途之時限屆滿者。
五、其他基於事實情況無繼續使用必要者。
公用財產有前項各款情形之一時,原管理機關應向主管機關自動申報;其另無適當用途者,應由主管機關函請財政部核定變更為非公用財產。
依本法第三十八條第二項規定奉准撥用之土地,撥用機關因事實需要不能在一年內使用者,得向財政部申請展期。
但以半年為限。

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