Code of Civil Procedure Article 19
In matters relating to an encumbrance upon an inheritance, an action may be initiated in the court prescribed in the preceding Article, provided that the inheritance is in whole or in part located within the jurisdiction of that court.
中文原文 民事訴訟法第19條
因遺產上之負擔涉訟，如其遺產之全部或一部，在前條所定法院管轄區域內者，得由該法院管轄。