Act for Establishment of National Performing Arts Center Article 38
In the event the Center needs to make use of public property in the course of its business operations, they may be donated, leased or otherwise provided for use without compensation by a government authority (agency); the related provisions under Articles 25 and 26 of the Budget Act and Articles 28 and 60 of the National Property Act shall not apply to donations. However, the real property and ancillary facilities under the Center’s Institutions shall be maintained or donated as national property. Upon approval by the Executive Yuan, the Institutions shall be integrated into the Center.After the establishment of the Center, if necessary for carrying out its business, the Center may procure public real property. The price shall be based on the announced current value of the land. The value of construction improvements on the land shall be based on its current value as assessed by the tax authority in that year. In the event there is no assessed value for the current year, the value shall be based on the estimate from the public property management authority.Property procured by the Center using the grant allocation from the government authority for a designated purpose shall be deemed public property.With the exception of public property leased or provided without compensation in Paragraph 1, and public property acquired under the preceding Paragraph, all property obtained by the Center shall be the Center’s own property.The Center shall be registered as the manager of the public property provided for use without compensation under Paragraph 1 and the public property procured under Paragraph 3. All revenues from the use shall be deemed the Center’s income without being subject to the restrictions under Article 7, Paragraph 1 of the National Property Act. The regulations regarding management, use of and revenues from public property as well as related matters shall be prescribed by the supervisory authority.When the use of the public property is abolished, the property shall be transferred to the care of public property management authorities at each level.When the Center no longer needs to use the donated public real property, the property shall be returned to the donating authority; the Center shall not unilaterally dispose of such property.
中文原文 國家表演藝術中心設置條例第38條
本中心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；採捐贈者，不適用預算法第二十五條及第二十六條、國有財產法第二十八條及第六十條相關規定。
但屬本中心各場館之不動產及附屬設備者，應維持或無償捐贈為國有財產；各場館經行政院核定後，納入本中心。
本中心設立後，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。
本中心以政府機關核撥經費指定用途所購置之財產，為公有財產。
第一項出租、無償提供使用及前項之公有財產以外，由本中心取得之財產為自有財產。
第一項無償提供使用及第三項之公有財產，由本中心登記為管理人，所生之收益，列為本中心之收入，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。
本中心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。
但屬本中心各場館之不動產及附屬設備者，應維持或無償捐贈為國有財產；各場館經行政院核定後，納入本中心。
本中心設立後，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。
本中心以政府機關核撥經費指定用途所購置之財產，為公有財產。
第一項出租、無償提供使用及前項之公有財產以外，由本中心取得之財產為自有財產。
第一項無償提供使用及第三項之公有財產，由本中心登記為管理人，所生之收益，列為本中心之收入，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。
本中心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。