Water Act Article 41

Upon the extinguishments of water right, the water right holder or obligator shall hand in the water right deed and file for extinguishments recordation. When a water right holder fails to do so upon expiration, the authority-in-charge shall amend the book for the extinguishments and make a public announcement to the effect.
中文原文 水利法第41條
水權消滅、水權人或義務人應繳回水權狀,為消滅之登記。
水權年限屆滿後,不申請消滅登記者,主管機關應予註銷,並公告之。

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