Enforcement Rules of the Administrative Execution Act Article 30
The referring authority shall instead advance the expenses for auction, valuation, appraisal, inquiry, publishing in the newspaper, preserving, and any other necessary expenses caused by compulsory enforcement. The referring authority shall demand reimbursement from the obligor for the necessary expenses in accordance with the proviso to Article 25 of this Act.
中文原文 行政執行法施行細則第30條
拍賣、鑑價、估價、查詢、登報、保管及其他因強制執行所支出之必要費用，移送機關應代為預納，並依本法第二十五條但書規定向義務人取償。