Act for the Development of Tourism Article 45

In the event that a private project for developing and operating tourism and amusement facilities or tourist hotels is submitted by the central administrative authority to the Executive Yuan, and approved by the latter, the government-owned land required by the project may be made available for development, construction, and business operations through sale, lease, creating superficies, joint development, consigned development, collaborated management, trust, payment for right to land use, or rent financing by public property management authorities. The restrictions under Article 25 of the Land Act, Article 28 of the National Property Act, and laws and regulations on local government public property management shall not be applicable.In the event that the government-owned land sold in accordance with the preceding paragraph is a property for public use, such land shall still be transformed into property not for public use and be sold by the managing authority for property not for public use.
中文原文 發展觀光條例第45條
民間機構開發經營觀光遊樂設施、觀光旅館經中央主管機關報請行政院核定者,其範圍內所需之公有土地得由公產管理機關讓售、出租、設定地上權、聯合開發、委託開發、合作經營、信託或以使用土地權利金或租金出資方式,提供民間機構開發、興建、營運,不受土地法第二十五條、國有財產法第二十八條及地方政府公產管理法令之限制。
依前項讓售之公有土地為公用財產者,仍應變更為非公用財產,由非公用財產管理機關辦理讓售。

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