The Administrative Execution Act Article 16
Before attachment, if the property is discovered to have been attached by another authority, the executor shall not attach said property again. Properties already attached by the branch of Administrative Enforcement Agency shall not be attached by other authorities.
中文原文 行政執行法第16條
執行人員於查封前，發見義務人之財產業經其他機關查封者，不得再行查封。
行政執行處已查封之財產，其他機關不得再行查封。
行政執行處已查封之財產，其他機關不得再行查封。