Rural Regeneration Act Article 26
The competent authorities at the municipal and the city/county levels shall carry out a survey on the rural heritage, cultural asset and industrial culture of rural communities located within their jurisdiction area, and conserve, promote, utilize and advertise them in a proper manner.
中文原文 農村再生條例第26條
直轄市或縣（市）主管機關應對轄區內之農村社區，進行農村文物、文化資產及產業文化調查；對具有保存價值者，應妥為保存、推廣、應用及宣傳。