Regulations for the Enforcement of National Property Act Article 69

The term “property failed to take over” mentioned in Article 73 of this Act indicates property owned by the nation but not taken over or utilized by governments at all levels; the term "property concealed by others” indicates property unknown to be owned by the nation but discovered by report and known to be owned by the nation.If foregoing property belongs to unregistered land, reporter can not obtain premiums.
中文原文 國有財產法施行細則第69條
本法第七十三條所稱漏未接管之財產,係指應屬國有而未經各級政府機關接管或使用之財產而言;所稱被人隱匿之財產,係指原不知其應屬國有,被人隱匿經人舉報後,始知其應屬國有之財產而言。
前項財產屬於未經地籍登記之土地者,舉報人不得請發獎金。

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