Organizational Act of the Taiwan Creative Content Agency Article 28
When the Agency is established, and such that it may perform its duties, government agencies may donate, lease, or provide free of charge publicly owned property to the Agency for its use.After the Agency’s establishment, and such that it may perform its duties, it may purchase publicly owned property. The land price shall be the current land value. The price for improvements on the land shall be the estimated value provided for that year by the relevant revenue collection authority. Where no such estimate is available, the price shall be determined by the agency having managerial responsibility over public property.Following the Agency’s establishment, where it is commissioned to manage cultural content-related assets and facilities, government agencies may donate, lease, or provide free of charge publicly owned assets for its use.Donations as stated in Paragraph 1 and the preceding Paragraph shall not be subject to Articles 25 and 26 of the Budget Act and Articles 28 and 60 of the National Property Act.Assets purchased for purposes specified in connection with the budget allocated by the government shall be publicly owned assets.Except for property that is leased or used free of charge under Paragraph 1 and Paragraph 3, and publicly owned assets as stated in the preceding Paragraph, property obtained shall become the property of the Agency.For property that is leased or used free of charge under Paragraph 1 and Paragraph 3, and for publicly owned property as used under Paragraph 5, the Agency shall appoint as a manager. Any income derived from such property shall be listed as income of the Agency and not be subject to the restrictions of Paragraph 1 of Article 7 of the National Property Act. Regulations concerning the management, use, and benefits derived from such property shall be drafted by the supervisory authority.When publicly owned property is deemed unserviceable, it shall be remanded to the custody of the agency having managerial responsibility over public property.Where the Agency has accepted a donation of publicly owned real estate, when said real estate is no longer needed by the Agency, the Agency shall return the real estate to the donating agency.
中文原文 文化內容策進院設置條例第28條
本院設立時，因業務有必要使用之公有財產，得由政府機關（構）採捐贈、出租或無償提供使用等方式為之。
本院設立後，得因業務需要，價購公有不動產。
土地之價款，以當期公告土地現值為準。
地上建築改良物之價款，以稅捐稽徵機關提供之當年期評定現值為準；無該當年期評定現值者，依公產管理機關估價結果為準。
本院設立後因受託營運管理文化內容相關產業設施之需要，公有財產得由政府機關（構）採捐贈、出租或無償提供使用等方式為之。
採第一項及前項之捐贈者，不適用預算法第二十五條、第二十六條及國有財產法第二十八條、第六十條相關規定。
本院以政府機關核撥經費指定用途所購置之財產，為公有財產。
第一項、第三項出租、無償提供使用及前項之公有財產以外，由本院取得之財產為自有財產。
第一項、第三項無償提供使用及第五項之公有財產，由本院登記為管理人，所生之收益，列為本院之收入，不受國有財產法第七條第一項規定之限制；其管理、使用、收益等相關事項之辦法，由監督機關定之。
公有財產用途廢止時，應移交各級政府公產管理機關接管。
本院接受捐贈之公有不動產，不需使用時，應歸還原捐贈機關，不得任意處分。
本院設立後，得因業務需要，價購公有不動產。
土地之價款，以當期公告土地現值為準。
地上建築改良物之價款，以稅捐稽徵機關提供之當年期評定現值為準；無該當年期評定現值者，依公產管理機關估價結果為準。
本院設立後因受託營運管理文化內容相關產業設施之需要，公有財產得由政府機關（構）採捐贈、出租或無償提供使用等方式為之。
採第一項及前項之捐贈者，不適用預算法第二十五條、第二十六條及國有財產法第二十八條、第六十條相關規定。
本院以政府機關核撥經費指定用途所購置之財產，為公有財產。
第一項、第三項出租、無償提供使用及前項之公有財產以外，由本院取得之財產為自有財產。
第一項、第三項無償提供使用及第五項之公有財產，由本院登記為管理人，所生之收益，列為本院之收入，不受國有財產法第七條第一項規定之限制；其管理、使用、收益等相關事項之辦法，由監督機關定之。
公有財產用途廢止時，應移交各級政府公產管理機關接管。
本院接受捐贈之公有不動產，不需使用時，應歸還原捐贈機關，不得任意處分。