Act for the Establishment of the Taiwan Film and Audiovisual Institute Article 26
When the Institute 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 Institute for its use.After the Institute’s establishment, and such that it may perform its duties, it may purchase publicly owned property. The land price shall be in accordance with 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 Institute’s establishment, where it is commissioned to manage publicly assets and facilities for the usage of film and audiovisual venues, government agencies may lease or provide free of charge publicly owned real property toward this end.Following the Institute’s establishment, government agencies may lease or provide free of charge public assets aside from real property for use by the Institute in carrying out its work on collecting, using, and managing film and audiovisual heritage.Donations as stated in Paragraph 1 and the preceding Paragraph shall not be subject to Articles 25 and 26 of the Budget Act or Articles 28 and 60 of the National Property Act.Assets purchased by the Institute for purposes specified in connection with the budget allocated by the government shall be deemed public property.With the exception of property that is leased or provided free of charge as in Paragraph 1, 3, and 4, and that which is deemed public property as per the preceding Paragraph, all Institute property shall be deemed free property.For property that is leased or provided free of charge as in Paragraphs 1, 3, and 4, and that which is deemed public property as per Paragraph 6, the Institute shall register as property manager. All incomes shall accrue to the Institute as income and the restrictions of Paragraph 1 of Article 7 of the National Property Act shall not apply. The administration, usage, profits of the income, and it related regulations are formulated by the supervisory agencies.When publicly owned property is deemed unserviceable, it shall be remanded to the custody of the agency having managerial responsibility over p ublic property.Where the Institute has accepted a donation of publicly owned real estate, when said real estate is no longer needed by the Institute, the Institute shall return the real estate to the donating agency and shall not disposal arbiter. No penalty shall be applied.
中文原文 國家電影及視聽文化中心設置條例第26條
本中心設立時，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方式為之。
本中心設立後，因業務需要得價購公有不動產。
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。
本中心設立後，因受託營運管理電影及視聽場館設施需要使用之公有不動產，得由政府機關（構）採出租或無償提供使用方式為之。
本中心設立後，因業務需要典藏、運用管理之電影及視聽資產屬公有不動產以外之公有財產者，得由政府機關（構）採捐贈、出租或無償提供使用方式為之。
依第一項及前項規定之捐贈，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、第三項、第四項出租、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、第三項、第四項無償提供使用及第六項之公有財產，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財產，不需使用時，應歸還原捐贈機關，不得任意處分。
本中心設立後，因業務需要得價購公有不動產。
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。
本中心設立後，因受託營運管理電影及視聽場館設施需要使用之公有不動產，得由政府機關（構）採出租或無償提供使用方式為之。
本中心設立後，因業務需要典藏、運用管理之電影及視聽資產屬公有不動產以外之公有財產者，得由政府機關（構）採捐贈、出租或無償提供使用方式為之。
依第一項及前項規定之捐贈，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、第三項、第四項出租、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、第三項、第四項無償提供使用及第六項之公有財產，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財產，不需使用時，應歸還原捐贈機關，不得任意處分。