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.