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Department of Finance

Regulations

Taipei Municipal Self-Government Ordinance for Municipal Property Management

1. Announcement of the full text of 114 articles of Taipei City Government Secretariat Law in accordance with order No. 45875, September 8th 1972.
2. Announcement of amendment of Taipei City Government Law III No. 80002502 (80) January 18th 1991.
3. Announcement of amendment of articles 17 and 114 of Taipei City Government Law III No. 85047400 (85) July 12th 1996.
4. Announcement of amendment of Taipei City Government Law III No. 8706148200 (87) August 27th 1998.
5. Announcement of amendment of Taipei City Government Law III No. 8800524500 (88) February 10th 1999.
6. Announcement of amendment of Taipei City Government Law III No. 9004009200 (90) (originally Taipei City Property Management Rule), May 1st 2001
7. Announcement of amendment of articles 29 and 60 of Taipei City Government Law III No. 091080444500 (91), July 9th 2002.

 

Chapter I General Principles

Article 1

This Ordinance has been drawn up to enable central management of properties of Taipei City Government (hereinafter referred to as “the City”).

All management of City Properties is to be conducted in accordance with this Ordinance unless otherwise regulated in relevant regulations.

 

Article 2

“City Property (Properties)” referred to in this Ordinance means properties acquired in accordance with relevant regulations of the City or with the approval of the Executive Yuan or through budget expenditure and gifting.

 

Article 3

City Properties include the following:
I.Real Estate: refers to lands and fixed structures.
II.Properties: refers to machinery and equipment, transportation facilities, and other miscellaneous equipment.
III.Securities: refers to shares, stocks, bonds, and other securities.
IV.Rights: refers to land tenure, easement, mortgage deed, deign, and other rights to the properties.

 

Article 4

City Properties are classified by nature into the following categories:

I. Public Properties:
(1)Properties for Public Administration: properties such as offices, schools, hospitals, and asylums used for administration work and dormitories.
(2)Properties for Public Use: properties available for direct public use.
(3)Properties for Business Use: properties used by city-run businesses. However, properties of city-run businesses that are organized as companies refer only to their shares.

II. Non-public properties: all properties excluded from Public Properties.

 

Article 5

Revenues from city properties and income from property disposal should be listed in the City’s local budget. In the event Public Properties for Business Use generate profits or income or are deigned for property disposal due to change of status from Public Property to Non-Public Property during the periods of their use, all matters should be conducted according to the procedures of the respective businesses.

 

Article 6

Ownership of City Properties are assigned to the Department of Finance of the City (hereafter referred to as the Department of Finance).

 

Article 7

City Properties are managed by the following offices:

I. Public Properties:
(1)Properties for Public Administration: are managed by offices using and listed with, unit budgets for such properties.
(2)Properties for Public Use: are managed by relevant offices.
(3)Properties for Business Use: are managed by relevant businesses.

II. Non-public Properties:
(1)Acquired lands, sectional expropriated lands, rezoning compensation lands and agricultural lands, wet/dry farm lands within protected areas and their drainage lands and lands that may not be separated from agricultural lands are managed by the Department of Land of the City.
(2)Forest lands, industrial roads, and other lands related to water and soil conservation within the protected areas are managed by the Department of Economic Development of the City. River lands and non-forest lands and farm lands within the protected areas are managed by the Department of Public Works of the City.
(3)Properties acquired by funds are managed by their respective administration agencies.
(4)City Properties allocated for use are managed by their respective offices/agencies.
(5)Other non-public properties are managed by the Department of Finance of the City.

Properties not classified in the above categories or used by more than one office/agency that do not come under the same administrative unit are managed by offices/agencies appointed by the City.

 

Article 8   
A property Evaluation Committee (hereinafter referred to as the Committee) was set up by the City Government to evaluate the following matters. Resolutions made by the Committee should be approved by or filed with, the City.

I. Discussion of City Property management policies.
II.
Mediation or evaluation of disputes relating to City Properties.
III.
Evaluation of changes in status from public properties to non-public properties.
IV.
Matters relating to disposal and valuation of non-public properties.
V.
Evaluation of disposal of other City Properties.

Organization of the aforementioned meetings is laid out by the City.

 

Article 9  
“Agencies” referred to in this Ordinance means offices, schools, hospitals, asylums, and non-company organizational businesses of the City.

 

Chapter II Safekeeping

Section I Booking

Article 10 
Management Agencies should register the Ownership and management agencies of City Properties at their municipal land administration offices under the name of Taipei City.

 

Article 11 
Properties, securities, and other property rights should be kept safely and registered according to relevant regulations.

 

Article 12 
Division of shared properties should be registered according to the following regulations:
I. Properties registered with appropriation should be registered for property division according to the registered appropriation.
II.
Properties not yet appropriated should be registered for property division according to the registered appropriation after the rights have been verified.
III. Properties with undetermined appropriation should be registered for property division according to the registered appropriation after the rights have been determined through mediation or court judgment.

The abovementioned Properties that need not be divided or are indivisible may be registered on the basis of the appropriation.

Section II Property Ownership

Article 13 
Management agencies should prepare Two Copies of property accounts and cards for properties under their respective management based on the classifications of public or non-public properties, accounting laws, property classification standards, administrative management rules, and unified formats of city property accounts and cards. One copy of each is to be retained by the respective management agencies and the other copy is to be submitted to the relevant administrative body for filing. Changes in the properties should be reported every six months.

 

Article 14
Real estate built, renovated, acquired, or constructed through joint-ventures with others should be registered and filed by the respective agencies within 30 days of the acquirement/construction in accordance with the above article. Properties should be registered after having been acquired.

 

Article 15
The Department of finance should compile a City Property Account and organize, classify, and register all properties according to the property statements filed by each management agency.

 

Article 16
For City Properties approved by the evaluation and accounting office for disposal or sales in accordance with this Ordinance due to loss, damage, dismantlement, alteration, or transfer, the respective management agency should report changes in the property rights and rights of use to the Department of Finance in writing within 30 days to ensure cancellation of property ownership and changes in the registry. Properties under litigation should be dealt with after court decisions are made.

Section III Maintenance

Article 17
Management agencies should maintain, repair, and ensure effective use of City Properties under their management. Management agencies may not destroy or abandon properties under their care. Cases of properties unrightfully occupied or difficult to retrieve due to ownership disputes should be pursued through legal means.

The aforementioned occupied City Properties may not be abandoned in the event compensations for usage within recent five years are to be pursued. However, City Properties occupied before January 1st 1996 , the occupants of which are willing to return within a set period, are not restricted to this scope.

 

Article 18
Securities should be handed over by the management agencies to the City Treasury for safekeeping. Certificates of lands and structures and other certifications of rights, contracts, and land ownership documents relevant to rights pertaining to properties should be numbered and bound and kept safely by respective management agencies. The certificates may be listed as custodial items and entrusted to the City Treasury for safekeeping when necessary.

 

Article 19
When Personnel directly managing or using City Properties damage them intentionally or unintentionally, the personnel involved should be held responsible for monetary compensation in addition to any actions taken in regard to criminal damage. However, in cases where properties are damaged by natural disasters or other irresistible forces, responsibility is determined after the evaluation and accounting office examines the matters.

 

Article 20
Personnel managing City Properties may not buy, sell, or conduct any actions on the properties under their custody for private profit or benefit.

 

Article 21
Management agencies may not conduct any disposal, place liabilities, or take any actions for private profit on the properties in their custody. However, when profits are gained without violating the purpose of the business, from the originally designated usages, or via legal procedures these do not come under this scope provided that approval from the City has been obtained.

 

Article 22
Real estate of the City, discovered to have been illegally registered for use to others, should be entered into legal actions for cancellation of registration, and provisional measures may be taken in advance.

The applicant(s) or registration staff(s) of the aforementioned illegal registration should be brought to court for legal action and compensation for damage demanded.

 

Chapter III Acquirement

Section I Additions

Article 23
Offices approved for purchase of real estate should first enquire with the Department of Finance or appointed agencies for available properties. Acquisitions of private properties are only allowed after the properties for sale listed by the appointed agencies are deemed unsuitable for the required needs.

Acquisition of the above private properties may only be made after the properties have been verified to be not disruptive to city planning, transportation, water works, and priority acquisition rights or other rights disputes and copies of land and structure registrations have been obtained and verified from respective land administration offices. Contracts of acquisition of the above private properties may only be entered upon agreement and after the following certifications are verified:

I. Certificates of Ownership or other relevant property certifications.
II. Proof of tax payments.
III. Proof of signature, chop of the seller(s).
IV. Office copy of Household Registration or photocopy of the Household Registration Book or photocopy of the national identity card of the seller.

 

Article 24
Properties fall into the following categories may not be purchased:
I. Properties with limited use due to city planning.
II. Lands required to be divided but not yet divided and surveyed to determine the land areas and borders.
III. Structures for sale but not including their affiliated lands, where documents of agreements for land use and building registration from the land owners cannot be obtained in advance.
IV. Properties that cannot be processed for ownership transfer registration or changes in the rights to use and management registration.
V. Properties configured with other rights for a third party or limited for registration.

 

Article 25
Agencies may only make partial payments after relevant documents are obtained from the seller in accordance with Paragraph 2 Article 23 and properties are handed over. However, the initial payment may not exceed Eighty Percent of the remainder of the Purchase Price minus the estimated land capital gain tax. The remaining balance is to be paid after the registration process is completed.

 

Article 26
After the purchase contract is made, the management agency should report the purchase to respective land administration offices for ownership registration within 30 days.

 

Article 27
Real estate in the custody of each agency may not be added to, renovated, altered, or demolished without approval from the City. Changes made to the properties in an emergency may be reported after the event. New constructions, additions, alterations, or demolition approved by the City should be filed with the Department of Finance for future reference.

 

Article 28
Agencies intending to acquire old waterways, river shoal lands or old roads, unused drain-ways, or unregistered lands for investments in new river ways, new roads, or new drains should prepare plans 60 days prior to construction and submit the plans to the Department of Finance for transfer to the Executive Yuan for approval. Projects already invested in but which have been washed away or sunken or abandoned should be reported, with construction details, to the Department of Finance for transfer to the Executive Yuan for registration as City Properties.

Section II Gifting

Article 29
Agencies accepting gifts and properties should verify whether there are disputes regarding ownership before accepting. Gifted properties incurring extra burdens other than regular maintenance such as additional purchases and facility/equipment expansion may not be accepted.

Other than lands under law suits or configured with other burdens, public facility reserved lands donated by city residents may be accepted.

The previous two property gifting should be reported to the City for approval before accepting and evaluated for account management.

 

Article 30
For gifted real estate, respective agencies should establish gift agreements with the gift-endowers and take over the properties with property certifications, blueprints, receipts, and the properties, as well as conduct ownership transfer registration jointly in the presence of the gift-endowers. Where gifts have terms or burdens attached, these, along with their gift agreements, should be submitted to the City for approval.

 

Chapter IV Use of Properties

Section I Usages

Article 31
Public properties should be used according to their projected plans, designated usages, or business purposes. Usages not required by actual needs or reported to the City for approval may not be altered.

Business budgeting procedures apply to properties for business use.

 

Article 32
Public properties with discontinued usages or for actual needs may be reported to the City for approval for reclassification into non-public properties. Non-public properties designated for use as public properties after approval should be reclassified as public properties.

 

Article 33
When public properties are reclassified into non-public properties, the properties should be handed over by their original management agency to the Department of Finance. When non-public properties are reclassified into public properties, the properties should be handed over to public property management agencies by the Department of Finance.

 

Article 34
City-owned lands and structures under management agencies should be used for actual public usages only. When the usages are discontinued, the properties should be cleaned and returned to the Department of Finance and handled according to relevant regulations.

 

Article 35
Public properties under management agencies should be reclassified into non-public properties and handed over to the Department of Finance if the properties are not used or their management agencies are dissolved. Properties handed over to new agencies due to reorganization of the old agency should be registered for change of management agency.

 

Article 36
Agencies using properties of or exchanging properties with other agencies due to administrative needs should obtain agreements from respective agencies and the Department of Finance and obtain approval from the city before transferring the properties. Use or exchange of real estate should be registered for change of management agency.

Section II Real Estate Allocation and Property Allocation

Article 37
For administrative or public needs, government agencies of all levels may apply for allocation of non-public properties. However, non-public properties may not be allocated for the following purposes or in the following situations:
I. Applications for properties located in areas of demand without special needs.
II. Properties intended to be used for dormitory purposes.
III. Usage of properties not compliant with area planning or city planning land use zoning.

The above allocations should be applied for along with usage plan and diagrams to relevant authorities for verification and agreement by the management agency before being submitted to the Executive Yuan for approval.

Building structures belonging to the City affixed on the lands in Paragraph I may be applied for allocation in conjunction with the lands.

 

Article 38
When one of the following situations occur after non-public properties are allocated, the original management agencies should verify the causes and recall the properties.

However, recall of lands should be reported to the Executive Yuan before action is taken.

I. Discontinuance of allocated usage.
II. Changes in the originally designated usages.
III. Properties used for profit beyond their original usages without approval.
IV. Properties transferred for use by others without approval.
V. Building lands left idle for more than one year without commencement of construction.
VI. Any needed for major projects of the City.

When the above situations occur, the properties should be returned to their original form and given back to the allocated agency.

 

Article 39
When public-run or public businesses require City Properties, properties may not be allocated. However, Public businesses of administrative agencies may apply for allocation. Taxes incurred by the properties should be borne by the allocated agency.

Relevant regulations in this Section apply to the above allocation.

 

Article 40
After being approved for reclassification into public properties, non-public property lands and structures should be reassigned from the original management agencies to the allocated agencies for management.

City real estate allocated by the above Item should be reported to the land administration office of the respective districts for registration of status change within 30 days of approval. A copy of the registration should also be sent to the Department of Finance.

 

Article 41
Lands and structures of non-public properties may not be used before approval is obtained. However, properties for national defense and military use, transportation and water works, and other emergency uses that are verified as necessary and are agreed by the City are not restricted to this scope.

 

Article 42
Inter-allocation between agencies may not be conducted before approval from the City is obtained. However, properties for production and office equipments that are to be allocated between units in the same agency may be conducted by the respective agency.

Section III Leases

Article 43
When needs for lands or structures arise, administrative agencies should seek properties based on the principle of no leasing. However, lands or structures listed in the budgets or approved by the City as special cases are not restricted by this rule.

 

Article 44
When leasing lands and structures, the total deposits should be lower than the balance of property value minus land capital gain taxes, and the respective agencies should be configured with the first priority mortgage right. Article 25 applies to the payment procedures.

The value of the above venues and lands should be calculated on the basis of government published rates of the year and the value decided upon by the local real estate valuation committees in the previous year.

 

Article 45 
When leasing structures and lands, lease contracts should be made in accordance with relevant regulations. Where lands are leased for building construction, land tenure should be configured and registered. Where the leases involve passageways, easement should be configured and registered.

 

Article 46
When properties or structure fall under one of the following categories, the structures or properties may not be leased.

I. Properties with existing disputes.
II. Properties with unclear rights or for which relevant certifications cannot be produced.

 

Article 47
When leasing or mortgaging leasing structures or lands, other than the leasing of lands for building construction, the lease period may not be longer than five years. If continuous use is needed, lease extensions may be reported to the City for approval.

 

Article 48
When leasing or mortgaging leasing structures and lands, the properties should be used for their originally designated purposes. No alterations in usages should be made without approval by the City.

Section IV Loans

Article 49
Non-public properties may be lent to government agencies, military troops, and public schools for temporary or emergency public administration or public use. The period of the lending may not exceed six months and lands may not be used for building construction. However, when special needs call for use of the properties and are approved by the Executive Yuan, lending of properties is not restricted by this rule.

The above process of property lending should be conducted by the lending agency with required documents and agreement from the management agency after an approval from the City is obtained.

 

Article 50
When one of the following occurs to non-public properties that have been lent, the City may terminate the lending at any time:
I. Additions or alterations are made to the properties without consent.
II. The reasons for lending are no longer valid.
III. Changes in the originally designated usages.
IV. Part or all of the properties are used for the gaining of profit.
V. Properties are transferred or lent to others without consent.
VI. The City needs to recall the property for the use of the City.
VII. When any other violations of the lending contracts occur.

Where additions, alterations, and repairs are made to the lent properties during the agreement period, the lending party may not request compensation after they are retaken by the City.

The above two regulations should be clearly stated in the lending contracts.

 

Article 51
City properties lent out before amendments of this Ordinance have been publicly announced and which have been verified to fall under the situation described in Paragraph I of the previous Article may be recalled by the respective management agency or the Department of Finance.

Properties lent out without contracts before amendments of this Ordinance have been publicly announced should be entered into property lending contracts in accordance with this Ordinance.

 

Chapter V Profits

Section I Leasing of Non-public Properties

Article 52
Non-public real estate properties in one of the following categories may have an application made for leasing:
I. Properties with existing leasing relationships before amendments of this Ordinance have been publicly announced.
II. Properties that meet regulations for sale but are not yet finalized in the sale procedures.
III. Irregular lands identified by relevant administrative agencies to require annexation to neighboring lands.
IV. Structures occupied before July 21st 1993 that have been determined not to be obstructing city plans; their occupants must submit their household registrations and utility and property tax payment receipts and make compensation payments for the period of occupation.
V. Properties deemed by the City Council to be in accordance with regulations stipulated in Article 25 of the Land Law and which have been approved by the Executive Yuan for leasing or allowed for use by law.

The above compensation payments for the periods of occupation are charged on the basis of the rental rates of the years and are tracked back to the most recent five years.

Irregular term lease relationships formed before amendments of this Ordinance are publicly published should be renewed on the basis of this Ordinance.

 

Article 53
Other than those meeting the usages of City Plan Public Facility Reserve Land Provisional Structure Use Guideline, lands belonging to city plan public facility reserves may not be leased or used for building purposes. However, structures occupied before
July 21st 1994 may be leased provided the occupants make promises to return the properties without any disputes when construction of public facilities commence. The lease should clearly state that the leasing agency may terminate the contracts at any time when the properties are deemed needed for implementation of city planning, and, within the lease period, the lessees should be willing to comply with the following terms:
I. When the buildings are illegal structures, the lessees may not resist government investigation after they acquire the lease rights for the lands.
II. When the original buildings are illegal or temporary structures, the leased lands may not be transferred.

 

Article 54
Leasing of non-public properties is to be in accordance with the following lease terms:
I. Improved structures – five years and under.
II. Building lands and other lands – ten years and under.

Lease contracts should clearly state that when the stipulated terms have matured, the leases are terminated, and if the lessees have the intention to continue the leases, the leases should be renewed. However, leases with accumulated terms over ten years should be presented for approval by the City Council before the leases are renewed.

 

Article 55
The lease rate of non-public real estate properties should be laid down according to relevant regulations. Unregulated lease rates are to be laid down by the City with reference to the actual situation and reported to the Executive Yuan for approval.

 

Article 56
When leasing non-public property real estate, the lease contract should clearly state that the property is for use of the lessee only. When the property is to be used for non-private purposes, the lessee should apply to the leasing agency for termination of the contract 15 days prior to the event. Leased property may not be re-rented or sub-let, or its lease rights may not be transferred to others or provided for use by others. Lessees in violation of the relevant regulations will have their contracts terminated and the leased properties recalled.

Lessees may not use the properties for non-contracted purposes. Those in violation of the above contract terms will be held fined 12 times the monthly rental for breach of contract calculated from the day the events take place in addition to the payable rentals. Lessees failing to apply for termination of contract for over one month after the events take place will be fined 24 times the monthly rental. Lessees in continuous violation of the abovementioned terms who fail to apply for termination of contracts will be fined 30 times the monthly rental.

If the current users of the abovementioned properties are willing to pay the unpaid rentals and penalties for breach of contract before the properties are recalled by the leasing agencies through court decisions, the properties may be leased to the users with priority preference.

 

Article 57
When non-public properties are leased, the lease contracts should clearly state the term that when one of the following occurs, the lease contract may be terminated:
I. When the government needs the property for public business or when the usage of the properties are changed by law.
II. When recalls are necessary for development, utilization, or renovation.
III. When the lessee uses the properties for non-contracted purposes or in violation of legal regulations.
IV. When recalls are required due to national policies or city planning.
V. When the lessee passes away without a legal inheritor.
VI. When the lessee fails to pay the rental accumulated over the legal limit that cannot be covered by deposits.
VII. When the property is approved by the government for sale or is listed as a property for sale.
VIII. When the lessee builds a structure on the leased land without applying to relevant authorities in accordance with Article 104 of the Land Law.
IX. When the leased property is destroyed by fire and the cause can be traced to the lessee.
X. When the lessee breaches the lease contract.

 

Article 58
City-owned buildings and affixed lands leased as a staff dormitory by government agencies may be re-rented or sold to the original lessee. When the need for continuous use is terminated, the lessee should apply for termination of lease and the property should be returned to the leasing agency. The lessee may not apply to transfer the lease or purchase the property for the current occupant.

 

Article 59
When the lease of a non-public real estate property is terminated, the property is to be returned without any compensation, except for additions or improvements made to the structure that are approved by the administrative agency (in such case the lessee may request adequate compensation). The following terms should be stated in the lease contracts:
I. When a leased building needs repair, the costs should be borne by the lessee and may not be deducted from the rental.
II. The lessee should maintain the property in good faith. Where damage occurs to the property, the lessee should return the property to its original state or compensate for losses.
III. The lessee may not make additions or alterations to the properties without consent. In the case when a lease is terminated due to the above cause, the addition or alteration should be handed over to the leasing agency without compensation, and the addition or alteration may not be removed.
IV. When a lease contract is terminated, other than the abovementioned addition and alteration, which may not be removed, the lessee should return the property to the leasing agency in its original state and no compensation should be requested.

 

Article 60
When leasing base lands, the following should be clearly stated in the lease contracts:
I. Before the lessee sells the ground structure to a third party, the lessee should notify the leasing agency and offer priority purchase right with the same terms as stipulated by Article 104 of the Land Law. Lessees in violation of the regulation may be fined 18 times the current monthly rental.
II. When the lessee sells or gifts the ground structure to a third party, the original lessee should apply to the leasing agency in conjunction with the property receiver for transfer of lease within 30 days of the event taking place. Lessees in violation of the regulation may be fined 15 times the current monthly rental.
III. When the rights of the leased land are transferred due to inheritance, the inheritor should apply to the leasing agency for transfer of lease within six months of the event taking place. Lessees in violation of the regulation may be fined 15 times the current monthly rental.
IV. When a ground structure on the leased land is transferred to a third party by court auction, the new owner should apply to the leasing agency for transfer of lease within 30 days of the new owner receiving the certificate of property transfer issued by the court. Lessees in violation of the regulation may be fined 15 times the current monthly rental.

 

Article 61
Lessees leasing city-owned construction base lands should commence construction within one year of the leases taking effect. Lessees failing to commence construction or who are not approved for extensions may have their leases terminated and the lands recalled.

Extension of the above-said construction period may not exceed six months.

 

Article 62
Lands owned in conjunction by the City and others should be mediated for division as soon as possible. Before an agreement is reached, the lands may not be leased without the consent of all parties. However, where it has been agreed lands may be managed separately, the appropriated portion may be leased.

When leasing partial lands, the contract should clearly state the term that after the lands are divided by agreement and the boundaries are determined, if the portion is determined as City Property, the lease contract should be amended accordingly. If the portion of land is partially or fully divided into the ownership of others, the leasing agency should terminate the lease and suspend rental payments from the following month.

 

Article 63
When disputes arise regarding the leased lands and structures, the disputes should be handled according to the flowing principles:
I. When the dispute involves property ownership or legal actions, the disputes should be handled after ownership has been determined.
II. When disputes arise regarding borders, the management agency should apply to the land administration for survey.

Section II Utilization

Article 64
If higher profits are possible, non-public real estate property may be utilized by the Department of Finance in conjunction with relevant agencies or commissioned to other organizations for the following purposes.
I. Improving or developing lands.
II. Built Structures.
III. Investment in cooperative ventures.
IV. Investment in other suitable businesses.

 

Article 65
Non-public real estate property may be used to create higher profits in accordance with the following regulations. The management agency should draft plans and submit the plans to the City for approval.
I. Through prepaid charges for use, lands may be used for the building of structures funded by investors. The City will allow a limited term for use and the rights of the properties belonging to the City.
II. Lands may be used for land improvements. The City will allow a limited term for use and the rights of the properties belong to the City.
III. Lands may be used for other suitable purposes that will bring positive benefits.

 

Article 66
For public lands, roads, or structures used for car parks, warehousing yards, warehouses, oil pipes, gas pipes, cables, telecommunications, irrigation, railways, signboards, or other necessary affixed objects, fees are chargeable unless otherwise regulated or approved by government administrative agencies, and the fees are to be deposited into the City Treasury by law.

 

Chapter VI Disposal

Section I Disposal of Real Estate

Article 67
Non-public real estate properties may be sold within the following scope:
I. Properties that are leased (lent) or occupied and may be disposed.
II. Properties not needed for public use by any agencies.
III. Farmlands that can be used for building.
IV. Other City-owned structures and lands that are approved for sale as special cases.

The above-stated sale of real estate should be booked and proposed to the City Council for consent and submitted to the Executive Yuan for approval.

From March 28th 1970 to July 21st 1993 , City Paragraph I of the above Article does not apply to properties occupied without consent but which have been agreed by the City for leasing after this Ordinance is amended, except irregular lands that require annexation.

 

Article 68
When intending to sell properties that are needed, the agency concerned should apply to the City for changes in status of non-public properties and enter the properties into the books for processing by the Department of Finance. However, properties acquired through funds are approved to be handled individually as special cases are not restricted to this scope.

When the above sales of real estate are originally properties acquired by each fund, the payment received from such sales should be entered into the non-business income account. Purchases of properties in replacement of the sold properties should be listed in the annual budget in accordance with the legislated procedures. Payments from sales of properties not acquired through funds should be fully deposited into the City Treasury.

 

Article 69
Non-public real estate properties may be sold in the following ways:
I. Vacant buildings and lands should be sold by tender. However, when properties are to be sold to government agencies and public businesses for public uses, the properties may be sold through price negotiation.
II. Leased lands with buildings built by the lessees should be sold to the lessee. Where lessees do not wish to purchase the lands, the lands should be sold through tender in their original forms. All lands without structures must be sold through tender. However, the lessees have the prior right to purchase the lands at the tendered price.
III. Non-public lands occupied for the purposes of building a structure before March 27th 1970 and not in obstruction to city planning may be sold after the occupants have been notified to pay compensation for occupation. The area for sale should be based on the actual dimensions of the structure and principles of legal vacant land. Where the portion exceeding the above principles cannot be used alone, the excessive portion may be sold in conjunction. If occupants are not willing to purchase or do not meet the purchase qualification, the properties should be tendered in their current state or after the structures are demolished in addition to the demand of payment for compensations.
IV. Lands lent with the consent of the City for building and used for private purposes should be sold in the same way as leased lands. Lands lent with buildings without the consent of the City should be sold in the same way as occupied lands.
V. When both the leased lands and buildings are properties of the City, the properties may be sold to the lessee. Where the lessee is not willing to purchase, the properties should be tendered in their original state. However, the lessees have the prior right to purchase the properties at the tendered prices. Where leased buildings are not built on City Lands, the properties should be sold to the landowners. Where the landowners do not wish to purchase the structures, the lessee may purchase the structure. Where neither the landowner nor lessee wishes to purchase the lands, the properties should be tendered in the current state.
VI. Structures and base lands occupied before
March 27th 1970 and deemed not necessary for possession by the City may be sold to the occupant after compensation for occupation has fully paid. The area for sale should be based on the actual dimension of the structure and principles of legal vacant land. When the portion exceeding the above principles cannot be used alone, the excessive portion may be sold in conjunction. Where occupants are not willing to purchase or do not meet the purchase qualifications, the properties should be tendered in their current state or after the properties are returned through court decisions in addition to the demand of payment for compensation.
VII. Properties lent to government offices, military troops, or public schools and deemed unnecessary for possession by the City may be sold.
VIII. Irregular lands may be sold to neighboring landowners identified by the City as having the need for annexation. If competition arises from other neighboring landowners and the City is unable to decide, the properties should be sold through tender.
IX. When needed by legally registered social, cultural, educational, charity, and welfare organizations for public welfare or charity operations, the properties may be sold.
X. When provided by the government to encourage investment, build public housing, or supplement public service personnel housing, the properties may be sold, and the sale will be conducted in accordance with the Investment Encouragement Ordinance and other relevant regulations.

When compensation for occupation is to be pursued for the above-stated properties, the compensations are to be traced back to the recent five years according to the rental rates during the five years.

 

Article 70
Non-public real estate properties should be sold in the following ways:
I. Shared structures and lands used by the joint owners and which are not divisible by agreement may be sold to the joint owners within the stipulated time period. When the joint owners fail to purchase the properties, the management agency may request division to the court or mark the properties for tenders. When a tender is obtained, the shared owners have the prior right to purchase the properties at the highest tender price.
II. Shared lands without structures that are not divisible by agreement may be sold through tender for the City-owned portion or after the properties are divided through court decision. When tendering, the owners sharing have the prior right to purchase the properties at the highest tender price.
III. Shared lands with built structures that are not divisible by agreement may be sold for the City-owned portion to persons with the land tenure, deign, or the lessee. When purchases are not made within the stipulated time period, the shared owners may purchase the properties. When none of the above persons wish to purchase the properties, the properties may be sold through tender. Persons with land tenure, deign, or the lessee have the prior right to purchase the properties at the highest tender price.
IV. Shared structures may be sold to the following persons in the exact order of priority for the City-owned portion:
(1) Landowner.
(2) Shared owner of the structure.
(3) Person(s) using the structure.

Where compensation for occupation is to be pursued, the compensation should be traced back to the recent five years based on the rental rates of the period.

 

Article 71
When City-owned structures are based on central, provincial (city), county (city), or hsiang (township, city) owned lands, or when central, provincial (city), county (city), or hsiang (township, city) owned structures are based on City-owned lands, or when structures or lands are jointly owned by the central, provincial (city), county (city), or hsiang (township, city) governments, the properties may be sold by the party with higher values through negotiation. The payments received for the sales should be deposited into treasuries of the respective parties.

 

Article 72
When selling city-owned structures and lands, if the purchaser is unable to make the full payment in one payment, the purchaser may be allowed to pay by installments. The terms and procedures are to be laid out by the Department of Finance.

 

Article 73
Non-public real estate properties and private properties may not exchange property rights. However, when exchanges are needed for land rezoning and border adjustments or to facilitate more comprehensive use or other special situations, the properties are not restricted to this scope after they are approved by relevant authorities as special cases.

 

Article 74
Agencies using central, provincial (city), county (city), or hsiang (township, city) owned structures and lands that must be exchanged for reasons of operational need may exchange properties by agreement through property rights exchanges conducted in accordance with legal procedures.

 

Article 75
Swap values of structures and lands should be calculated with reference to the current government published values and evaluations on the values of the properties based on the principle of equal value on both sides. Where the values are not equal, the differences should be made up accordingly.

 

Article 76
Payments received for sales of city-owned structures and lands should be immediately deposited into the City Treasury and the agencies concerned should regularly compile accounting statements and submit the statements to the Department of Finance and departments of accounting and evaluation for audit.

The City should reference the actual needs and complete the budgeting procedures for the above-stated payments for sales.

 

Article 77
Costs needed for sale of properties should be budgeted within three to eight percent of the sale price by the responsible agency and withdrawn after the legal budgeting procedures are completed.

Section II Disposal of Properties, Securities, and Rights

Article 78
Properties that have not yet reach the minimum duration of use that are no longer suitable for any use or can no longer be used may be sold through tender. However, government offices, schools, and public businesses may be sold directly when necessary for public reasons or teaching purposes after the cases are reported to the City for approval and approved by the audit office.

 

Article 79
Properties may not be disposed of unless one of the following criteria is met:
I. Residual or idle properties that can no long be used.
II. Properties which have reached the minimum duration of use and can no longer be used.
III. Properties which have been severely damaged and cannot be repaired.
IV. Having animals for viewing that must be exchanged with or gifted to, foreign or domestic organizations.
V. Having livestock that are ill, aged, or diseased.

Other than diseased livestock, the abovementioned properties may be handled in advance in an emergency after the management agencies have verified the facts and reported them to the City for transfer to audit agencies. Disposal of motor vehicles and ships should be reported to the motor vehicle and shipping administrative agencies for registration of disposal and the properties may only be disposed of after the licenses are deregistered.

 

Article 80
Sales of securities may be conducted in accordance with relevant regulations after the management agencies report the cases to the City for approval.

 

Article 81
Disposal of land tenure, permanent farming rights, easements, mortgage deeds, deigns, and other property rights should be conducted in accordance with relevant regulations after the cases are submitted to the City for approval.

Section III Valuation

Article 82
Valuation of real estate should be conducted with reference to the national property valuation methods and proposed to the Evaluation Committee for evaluation before the cases are sent to the Department of Finance for transfer to the City for approval. However, the sale prices of lands may not be lower than the current government published values and sale prices for structures may not be lower than the building valuation prices.

 

Article 83
Sales of securities may be conducted after the City has authorized the Department of Finance and audit agencies to give an evaluation decision.

 

Article 84
Sales of properties and property rights should be evaluated by the management agency in conjunction with relevant offices and conducted in accordance with audit laws after approval by the City has been obtained.

 

Chapter VII Damages

Section I Disasters

Article 85
When lands are partially or fully lost due to being washed away, because of landslides, or erosion, the management agencies should send staff to inspect the actual situation, apply to land administration offices for survey, and report the cases to the City for transfer to audit agencies for evaluation before the losses are registered in accordance with relevant regulations.

 

Article 86
When City Properties are damaged by flood, fire, wind, earthquake, theft, or other irresistible forces, the management agency should inspect the damages, photograph the sites and assess the losses, and report the cases to City as special cases for transfer to audit agencies for evaluation before the losses are registered in accordance with relevant regulations.

When the above damages are caused due to infringement of rights by others, compensation should be pursued in accordance with relevant regulations.

 

Article 87
When leased or lent structures are destroyed due to fire and the causes can be traced to the lessee or lending party, the lessee or lending party should be notified to compensate the damage within the stipulated time period according to relevant regulations and the contracts in addition to termination of respective leases. Compensation not made after the stipulated time period may result in legal action being taken. When the causes cannot be traced to the lessee or lending party, the management agencies should inspect and identify the causes and pursue compensation from or take action against, the responsible parties.

 

Article 88
A leased structure completely destroyed by fire with responsibility traceable to the lessee may be reported for deregistration and registered for property extinction. Base lands of the property concerned should be recalled and handled according to relevant regulations after the facts are determined. When the responsibility cannot be traced to the lessee and the value of the base land is below the inspection limit and the lease has not reached the full term, the management agency may notify the lessee regarding purchase opportunity before the stipulated time period. If the lessee fails to purchase before the stipulated time period, the property may be sold through tender, but the lessee has the prior right to purchase at the highest tender price.

 

Article 89
Where a leased structure is completely destroyed by fire and the base land does not belong to the City, the property should be handled according to the following ways and the following should be clearly stated in the lease:
I. Where the structure is completely destroyed by fire and no longer useable, the lease is terminated.
II. Where the structure is partially destroyed by fire and still usable and the cause can be traced to the lessee, the structure should be retuned to its original state within the stipulated time. If the lessee fails to do so within the stipulated time, the lease will be terminated and compensation will be demanded. In the case when the lessee is not responsible, the lessee should return the structure to the original state within the stipulated time period and the costs may be compensated by fire insurance. If the lessee fails to do so within the stipulated time, the lease will be terminated and the property will be recalled for further processing.

 

Article 90
When an occupied city-owned structure or a private structure occupying city-owned base lands is completely destroyed by fire, the lands should be recalled. If the lands are deemed not needed for possession for public use, they may be sold through tender. If properties are partially destroyed and still usable, structures occupied and built before
July 21st 1993 may be handled according to Subparagraph 3 Paragraph I of Article 69.

Section II Disposal and Demolition

Article 91
City-owned structures and their fixtures that have reached the minimum duration of use and are not repairable or have been leaning and are dangerous or are required to be demolished by law should be reported by the management agency along with relevant documents to the higher authorities for onsite inspection. Where the properties are determined to be irreparable and qualify for demolition, the cases should be reported to the City for approval or transfer to the audit agencies for approval.

 

Article 92
When applying to demolish city-owned structures that are approved for rebuilding and are allocated with budgets, relevant matters should be conducted according to the above procedures first. However, when structures affect public or traffic safety due to special military or transportation causes or temporary disasters that require immediate demolition, the management agencies may demolish the structures first where the actual need for it has been determined before reporting.

 

Article 93
When one of the following occurs to City-owned structures and their fixtures that have not reached the minimum duration of use, the management agency should state the reasons and apply to the City for approval of demolition for approval or transfer to audit agencies.
I. Properties required to be removed or relocated due to city planning.
II. Properties required to be partially or fully rebuilt for public administration needs.
III. Properties required to be rebuilt or used for other purposes to increase the usage value of the base land.

 

Article 94
When City-owned structures and their fixtures are approved for demolition, the management agency should register the properties for property distinction registration with land administration offices within 30 days of the demolition being carried out.

 

Article 95
Disposal of properties should be conducted in accordance with the “Government Agency property Disposal Classified Valuation Chart”.

The above-stated disposal of properties should be reported using Property disposal Forms and the management agencies should prepare a Property Addition/Reduction Statement and Property Residual value Disposal Statement with comments every half year and send the statements to the Department of Finance for approval before disposal. However, for items that are difficult to store, perishable, or having other special characteristics, the management agencies may dispose of such items at any time according to relevant regulations.

 

Article 96
Properties approved for disposal or demolition should be sold in accordance with the Government Agency Sale of Construction Project and Purchased/Ordered Property Audit Ordinance. Payments gained from the sales after subtraction of the costs for demolition of the structure and its fixtures should be deposited into the City Treasury within five days and the management agencies should forward a copy of the deposit receipts to the Department of Finance for filing.

 

Chapter VIII Inspection and Evaluation

Section I Property Inspection

Article 97
For City-Owned properties managed by city government agencies or commissioned for management to businesses, the City or Department of Finance should conduct regular and irregular inspections on the safekeeping, usages, profits, or disposals of the properties. Where necessary, the City or Department of Finance may conduct the inspections in conjunction with relevant administrative agencies.

The abovementioned inspections should be conducted once every year.

 

Article 98
The Department of Finance or management agency should constantly check whether changes are made to the usages of allocated or lent city properties. When necessary, the Department of Finance or management agencies may conduct the inspections in conjunction with relevant administrative agencies.

 

Article 99
Management agencies should constantly be aware of the status of the properties under care whether they are occupied or their registrations are altered. The management agencies should also be constantly aware whether the leased properties are transferred, sublet, or used for other purposes that are in breach of the contract and inspect the properties on a regular basis.

 

Article 100
In the event of the following disasters, properties under each management agency should be immediately inspected and properly handled:
I. Typhoons
II. Earthquakes
III. Monsoons or Flash Floods
IV. Fire
V. Other accidents

Results of the above emergency inspections should be reported to the City.

Section II Property Statements

Article 101
Management agencies of public properties should draft plans stating the properties’ status of use and cases requiring changes in usage, adjustment of usage, or changes in status of non-public properties before commencement of each fiscal year and submit the plans to the City for approval. Management agencies should also compile property statements at the end of each fiscal year and submit the statement to the City for evaluation.

 

Article 102 
Management agencies of non-public properties should draft property profit and disposal plans before commencement of each fiscal year and submit the plans to the City for approval.

Funds required by property management agencies or operational agencies may be compiled into unit budgets based on actual needs and legislated before withdrawal.

 

Article 103
Property management agencies should regularly compile property addition/reduction statements, classified property statistical charts, and property catalogs for properties under their management and submit the documents to the Departments of Finance, Accounting and Statistics, and Audit.

 

Article 104
The Department of Finance should compile a master property catalog with reference to the property statements and relevant information submitted to each management agency and submit the catalog to the Department of Accounting and Statistics and Audit Agencies.

 

Article 105 
When handing properties over, the director of each agency should prepare clearance books listing the city properties under the agency’s management in accordance with the Public Service Personnel Duty Transfer Ordinance and the implementation rules of same Ordinance of Taipei City and submit the books to the City for evaluation. When properties are being handed over, property management personnel of all levels should compile clearance books in accordance with relevant regulations and submit the books to higher authorities for evaluation.

 

Article 106
When necessary, the Department of Finance may invite all property management personnel of each management agency to property management meetings or seminars.

 

Chapter IX Taxes and Other Charges

Article 107
For taxes and project benefit charges levied by law on lands or improved structures, the management agencies are responsible for regular payments according to the invoices issued by internal revenue agencies. Funds needed for the above costs should be prepared according to the budgeting procedures. However, the administrative agencies should list the costs into their operations budgets.

 

Article 108
Management agencies of City properties qualified for tax-waivers or tax reductions may apply to internal revenue agencies for relevant deductions.

After the above tax-waivers or tax reductions are approved by internal revenue agencies and assigned file numbers and effective periods, the management agencies should clearly record the details and submit the documents to the Department of Finance for filing.

 

Article 109
Taxes and project benefit charges of City structures and lands allocated by law for use by other agencies should be borne by the agencies using the properties. Taxes and project benefit charges of lent properties should be pre-contracted and borne by the lending agencies or persons.

 

Article 110
After this Ordinance is publicly announced and enforced, in the case when properties are reported to have been omitted in the handover process or concealed by a third person, the person reporting such cases may be rewarded with three percent of the total value of the properties after the facts are verified and the properties are returned to the City.

 

Chapter X Appendixes

Article 111
The City may use the funds gained from property sales to set up revolving non-business city property development funds for purchases of city lands for city development. The City may also use the funds as debt-repayment funds as capital expenses. The custodianship of the revenues and expenses and utilization of the funds is regulated by a separate legislation.

The ratio of above fund allocation for city property development should be clearly regulated in the rules governing custodianship of the revenues and expenses and utilization of the funds. However, funds gained from sales of stocks should be fully allocated for the purpose.

 

Article 112
Properties of City-run businesses organized as companies may be managed according to this Ordinance.

 

Article 113
Formats of property books, statements, cards, and catalogs required by this Ordinance should be devised by the Department pf Finance in conjunction with audit agencies.

The abovementioned property books, statements, and cards may be replaced with electronic files.

 

Article 114
This Ordinance comes into effect upon public announcement. However, the appended clause of Paragraph II Article 17 loses its effect on
the 31st of December 2000 .

(The English version is for reference only. In case of dispute, the Chinese version(臺北市市有財產管理自治條例)shall prevail over the English.)