Irrigation Act Article 23

Following the organizational reform of the Irrigation Associations, their assets and debts shall be summed up and taken over by the state, and incorporated into and managed by the Farmland Water Conservancy Activities Operational Fund set up in accordance with Paragraph 1 of the preceding Article.When assets are transferred to the Farmland Water Conservancy Activities Operational Fund for management as mentioned in the preceding Paragraph, the transfer shall be exempt from all taxes.To finance the costs of farmland water conservancy activities, assets taken over by the state as mentioned in Paragraph 1 of this Article shall be handled in a manner to activate revenue in their use, revenues, or disposition, and are not subject to the restrictions in Article 28, Chapter 4, or Chapter 6 of the National Property Act; regulations governing the assets to be activated, fee, and other relevant matters shall be stipulated by the Competent Authority. Any agency which makes receives appropriations according to law shall arrange appropriations with charge.Assets as mentioned in Paragraph 1 of this Article shall not be subject to the limitations related to uncompensated appropriation or substitution of public land in the proviso in Paragraph 1 of Article 43 of the Land Expropriation Act, in Paragraph 1 of Article 60, of the Equalization of Land Rights Act, or in Paragraph 2 of Article 11 of the Rural Community Land Readjustment Act.After organizational reform of Irrigation Associations, in cases where as a result of reorganization of land ownership it is discovered that land originally belonging to an Irrigation Association as registered by the land administration of the relevant municipality, county, or city has the notation “state-owned” in the column for the owner, the managing organization shall be a subordinate agency designated by the Competent Authority.