The Compulsory Enforcement Act Article 92

Where no person bids or the highest price offered by the bidder is lower than the reduced floor auction price on the date of the second auction, the provisions of the preceding article apply mutatis mutandis; where the third auction is held, the reduced price shall not exceed twenty percent of the reduced floor auction price.
中文原文 強制執行法第92條
再行拍賣期日,無人應買或應買人所出之最高價,未達於減定之拍賣最低價額者,準用前條之規定;如再行拍賣,其酌減數額,不得逾減定之拍賣最低價額百分之二十。

English translation for reference only; the Chinese text prevails. Not legal advice.