Taipei Fine Arts Museum

Local Government Act

Promulgated and enforced per Presidential
Order Hua-Tsung-I-Yi Tzu No. 8800017850 on Jan. 25, 1999.

Chapter 1. General Provisions



Article 1.

This Act is formulated in accordance with Article 118 of the R.O.C. Constitution and Article 9, paragraph 1 of the Amendment of the Constitution of the R.O.C.

The local government shall be in accordance with the provisions of this Act. Matters not provided for hereunder shall be governed by other applicable laws.



Article 2.

The terms used in this Act are defined as follows:

1. Local self-governing body: Bodies of standing that carries out local self-government in accordance with this Act. The Provincial Government is a branch of the Executive Yuan, while the province is not a local self-governing body.

2. Self-government matters: Matters that the local self-governing bodies may formulate legislation and carry out in accordance with the Constitution or provisions of this Act, or to matters that are to be handled by such bodies in accordance with law and where such bodies are responsible for policy formulation and implementation.

3. Commissioned matters: Matters carried out by local self-governing bodies in accordance with laws, as well as regulations or guidelines of higher government agencies, and under the supervision of its superior government agency, which are commissioned by its superior government agency and not part of their own tasks.

4. To approve: Refers to where a higher government agency
or competent authority reviews and makes a determination on
the reports submitted by its subordinate government or agency,
so as to render the matter legally valid.

5. To submit for recordation: Refers to where a subordinate
government or agency, after completing a task in which it
has full authority in accordance with law, submits a report
to inform its superior government agency or competent authority.

6. To be dismissed: Refers to where a civil servant is dismissed as disciplinary sanction in accordance with Law on Discipline
of Public Functionaries, is recalled in accordance with the
Public Service Election and Recall Law, or has his authority
suspended or is discharged from his position in accordance
with this Act.



Article 3.

The local governments are subdivided into the provincial government and special municipalities.

The province is subdivided into counties and cities (hereafter
referred to as counties/cities); counties are subdivided into
townships and county-administered cities (hereafter referred
to as townships/cities).

Special municipalities and cities are subdivided into districts.

Townships, county-administered cities, and districts are subdivided into villages. Villages are subdivided into neighborhoods.



Article 4.

Regions with populations of not less than one million and twenty-five thousand (1,250,000) and have special requirements in their political, economic, cultural, and metropolitan developments may establish special municipalities.

Regions with populations of not less than fifty thousand (500,000)
but not more than one million and twenty-five thousand (1,250,000)
and occupy major political, economic, and cultural roles may
establish cities.

Regions with populations of not less than one hundred fifty
thousand (150,000) but not more than five hundred thousand
(500,000), and possess thriving industrial and commercial
development, adequate financial resources for self-government,
convenient transportation, and comprehensive public facilities,
may establish county-administered cities.

Provisions of the three aforementioned paragraphs shall not
apply to special municipalities, cities, and county-administered
cities established prior to the promulgation of this Act.



Article 5.

The province shall have a Provincial Government and Provincial
Consultative Council.

Special municipalities shall have councils and governments of the special municipality; counties/cities shall have county/city councils and governments; townships/cities shall have townships/cities councils and offices, which are the legislative and administrative bodies, respectively, of the special municipalities, counties/cities,
and townships/cities.

Districts in special municipality and city shall have district
offices. Villages shall have village offices.



Article 6.

Names of existing provinces, special municipalities, counties/cities, townships/cities, districts, and villages shall be retained.

Changes to the aforementioned names shall be carried out in
accordance with the following provisions:

1. Province: The Ministry of the Interior submits the proposed
changes to the Executive Yuan for approval.

2. Special municipality: The government of the municipality
submits the proposed changes to the council of the municipality
for approval, and reports to the Executive Yuan for approval.

3. County/city: The county/city government submits the proposed
changes to the county/city council for approval, and the Ministry
of the Interior reports such changes to the Executive Yuan
for approval.

4. Township/city and village: The township/city office submits
the proposed changes to the township/city council for approval,
and reports to the county government for approval.

5. District and village in special municipality or city: The
government of the special municipality or city government
submits the proposed changes to the council of the special
municipality or city council for approval.

The preceding paragraph shall apply mutatis mutandis to townships that are compliant with Article 4, paragraph 3 and changed into county-administered cities.



Article 7.

The establishment and termination, as well as the demarcation
and adjustments to administration districts of provinces,
special municipalities, counties/cities, townships /cities
and districts shall be carried out in accordance with law.

The organization of villages and neighborhoods shall be separately determined by the special municipalities and counties/cities.

Chapter 2. Provincial Government and Provincial Consultative
Council



Article 8.

The Provincial Government shall be subject to supervision
by the Executive Yuan and shall carry out the following matters:

1. Supervise self-government matters in counties/cities.

2. Carry out administrative affairs of the Provincial Government.

3. Carry out other duties as prescribed by law or as commissioned by the Executive Yuan.



Article 9.

The Provincial Government shall have a Provincial Commission composed of nine (9) members who shall exercise their authorities. A governor shall be appointed from among the members and shall handle provincial government affairs. The Provincial Government may have a vice-governor who holds position equivalent to Grade 14 and who shall assist the governor in provincial government affairs. Apart from those who hold concurrent positions, the remaining Commission members shall hold positions equivalent to Grade 13 and shall assist the chairperson in the supervision of provincial affairs. All Commission members are nominated by the Premier and appointed by the President.



Article 10.

The Provincial Consultative Council provides consultation
and reform recommendations on Provincial Government affairs.




Article 11.

The Provincial Consultative Council shall have council members, each of whom shall serve a three-year term and shall not receive remuneration. The number of council members shall be determined by the Executive Yuan based on the area of jurisdiction, constituent population, and requirements of provincial government operations. The number of council members shall not be less than five (5) and not more than twenty-nine (29), and a Chairperson, who shall be in charge of council affairs, shall be appointed from among the Council members. The Council members shall be nominated by the Premier and appointed by the President.



Article 12.

The Executive Yuan shall incorporate the budgets of the Provincial Government and the Provincial Consultative Council into the central government total budget; budget formulation, implementation, as well as income and expenditures, shall be handled in accordance with the Budget Law, Final Account Law, National Treasury Law, and other relevant laws.



Article 13.

The organic regulations of the Provincial Government and the
Provincial Consultative Council shall be formulated by the
Executive Yuan.



Chapter 3. Local Self-government

Section 1. Local Self-governing bodies, Rights and Duties of Their Constituents



Article 14.

Special municipalities, counties/cities, and townships/cities are local self-governing bodies, and shall carry out self-government matters in accordance with this Act as well as the matters commissioned by higher government agencies.



Article 15.

R.O.C. nationals with their households registered at special
municipalities, counties/cities, and townships/cities are
constituents of such special municipalities, counties/cities,
and townships/cities.



Article 16.

The rights of the constituents of special municipalities,
counties/cities, and townships/cities are as follows:

1. Right to elect and recall local public officials in accordance
with law.

2. Right of initiative and referendum on issues on local self-government matters in accordance with law.

3. Right to use local public facilities.

4. Right to enjoy local education and culture, social welfare,
and health and sanitation services in accordance with laws
and self-government acts and regulations.

5. Right to request for public perusal of local government
information in accordance with laws.

6. Other rights as bestowed by law and self-government ordinances and regulations.



Article 17.

The duties of the constituents of special municipalities,
counties/cities, and townships /cities are as follows:

1. Duty to abide by the local self-government ordinances and
regulations.

2. Duty to pay local self-government taxes and levies.

Other duties as required by law and local self-government
ordinances and regulations.



Section 2. Self-government Matters




Article 18.

The self-government matters of special municipalities are
as follows:

1. Matters related to organization and administration:

Election and recall of public officials in the special municipality.

Organization and management of the special municipality.

Household registration and administration in the special municipality.

Land registration and administration in the special municipality.

Press administration in the special municipality.

2. Matters related to finances:

Management of income, expenditures, and finances in the special municipality.

Taxes and levies in the special municipality.

Public debt in the special municipality.

Management and disposition of properties in the special municipality.

3. Matters related to social services:

Social welfare in the special municipality.

Charity businesses and social assistance in the special municipality.

Guidance to private organizations in the special municipality.

Provision of religious guidance in the special municipality.

Establishment and management of cemeteries and burial facilities in the special municipality.

Arbitration in the special municipality.

4. Matters related to education, culture, and sports:

Provision and management of pre-school education, education
at the different levels, and social education in the special
municipality.

Cultural activities in the special municipality.

Sports activities in the special municipality.

Cultural asset preservation in the special municipality.

Rites, traditions, and literature in the special municipality.

Establishment, operations, and management of social education,
physical education, and cultural institutions in the special
municipality.

5. Matters related to labor administration:

Labor relations in the special municipality.

Labor safety and health in the special municipality.

6. Matters related to urban planning and construction:

Formulation, review, and implementation of urban planning
in the special municipality.

Construction administration in the special municipality.

Residential affairs in the special municipality.

Underwater facilities construction and administration in the
special municipality.

Construction and administration of parks and green lands in
the special municipality.

Disposal of construction wastes soil in the special municipality.

7. Matters related to economic services:

Guidance and administration of agriculture, forestry, fishery,
livestock in the special municipality.

Nature conservation in the special municipality.

Guidance and administration of industrial and commercial sectors
in the special municipality.

Consumer protection in the special municipality.

8. Matters related to water resources:

River regulation and management in the special municipality.

Watershed conservation and management in the special municipality.

Construction and management of flood-prevention and drainage
systems in the special municipality.

Survey of basic water resources information in the special
municipality.

Environment protection in the special municipality.

9. Matters related to health and environment protection:

Health administration in the special municipality.

Environment protection in the special municipality.

10. Matters related to transportation and tourism:

Road planning, construction, and administration in the special
municipality.

Traffic planning, operations, and administration in the special
municipality.

Tourism in the special municipality.

11. Matters related to public safety:

Police administration and enforcement in the special municipality.

Planning and implementation of disaster prevention and rescue
in the special municipality.

Civil defense in the special municipality.

12. Matters related to operations and management of businesses:

Joint operation of enterprises in the special municipality.

Public utilities and public-run enterprises in the special
municipality.

Enterprises jointly operated with other local self-government
organizations.

13.Other matters as required by laws and regulations.



Article 19.

The self-government matters of counties/cities are as follows:



1. Matters related to organization and administration:

Election and recall of public officials in the county/city.

Organization and management of the county/city.

Household registration and administration in the county/city.

Land registration and administration in the county/city.

Press administration in the county/city.

2. Matters related to finances:

Management of income, expenditures, and finances in the county/city.

Taxes and levies in the county/city.

Public debt in the county/city.

Management and disposition of properties in the county/city.

3. Matters related to social services:

Social welfare in the county/city.

Charity businesses and social assistance in the county/city.

Guidance to private organizations in the county/city.

Guidance to religions in the county/city.

Establishment and management of cemeteries and burial facilities
in the county/city.

Arbitration in the county/city.

4. Matters related to education, culture, and sports:

Provision and management of pre-school education, education
at the different levels, and social education in counties/cities.

Cultural activities in the county/city.

Sports activities in the county/city.

Cultural asset preservation in the county/city.

Rites, traditions, and literature in the county/city.

Establishment, operations, and management of social education,
physical education, and cultural institutions in the county/city.

5. Matters related to labor administration:

Labor relations in the county/city.

Labor safety and health in the county/city.

6. Matters related to urban planning and construction:

Formulation, review, and implementation of urban planning
in the county/city.

Construction administration in the county/city.

Residential affairs in the county/city.

Underwater facilities construction and administration in the
county/city.

Construction and administration of parks and green lands in
the county/city.

Disposal of construction wastes materials in the county/city.

7. Matters related to economic services:

Guidance and administration of agriculture, forestry, fishery,
livestock industries in the county/city.

Nature conservation in the county/city.

Guidance and administration of industrial and commercial sectors
in the county/city.

Consumer protection in the county/city.

8. Matters related to water resources:

River regulation and management in the county/city.

Watershed conservation and management in the county/city.

Construction and management of flood-prevention and drainage
systems in the county/city.

Survey of basic water resources information in the county/city.

9. Matters related to health and environment protection:

Health administration in the county/city.

Environment protection in the county/city.

10. Matters related to transportation and tourism:

Road planning, construction, and administration in the county/city.

Traffic planning, operations, and administration in the county/city.

Tourism in the county/city.

11. Matters related to public safety:

Police enforcement in the county/city.

Planning and implementation of disaster prevention and rescue
in the county/city.

Civil defense in the county/city.

12. Matters related to operations and management of businesses:

Joint operation of enterprises in the county/city.

Public utilities and public-run enterprises in the county/city.

Public productive enterprises in the county/city.

Enterprises jointly operated with other local self-government
organizations.

13. Other matters as required by laws and regulations.



Article 20.

The self-government matters of townships/cities are as follows:



1. Matters related to organization and administration:

Election and recall of public officials in the township/city.

Organization and management of the township/city.

Press administration in the township/city.

2. Matters related to finances:

Management of income, expenditures, and finances in the township/city.

Taxes and levies in the township/city.

Public debt in the township/city.

Management and disposition of properties in the township/city.

3. Matters related to social services:

Social welfare in the township/city.

Charity businesses and social assistance in the township/city.

Establishment and management of cemeteries and burial facilities
in the township/city.

Arbitration in the township/city.

4. Matters related to education, culture, and sports:

Provision and management of social education in the township/city.

Cultural activities in the township/city.

Sports activities in the township/city.

Rites, traditions, and literature in the township/city.

Establishment, operations, and management of social education,
physical education, and cultural institutions in the township/city.

5. Matters related to environmental sanitation and health:

Waste disposal and handling in the township/city.

6. Matters related to construction, transportation, and tourism:

Road construction and administration in the township/city.

Construction and administration of parks and green lands in
the township/city.

Traffic planning, operations, and administration in the township/city.

Tourism in the township/city.

7. Matters related to public safety:

Planning and implementation of disaster prevention and rescue
in the township/city.

Civil defense in the township/city.

8. Matters related to operations and management of businesses:

Public utilities and public-run enterprises in the township/city.

Public productive enterprises in the township/city.

Enterprises jointly operated with other local self-governing
bodies.

9. Other matters as required by laws and regulations.

Article 21.

For self-government matters of special municipalities, counties/cities,
or townships /cities that involve other special municipalities,
counties/cities, or townships/cities, the common higher-level
authority competent on such issues shall instruct the relevant
local self-governing bodies to jointly carry out such matters,
and if necessary, the common higher-level authority competent
on such issues may appoint a appropriate local self-governing
body to complete the matter within a specified period.



Article 22.

Where the self-government matters as stipulated in Articles
18 to 20 involve authorities of the central government and
local self-governing bodies, the Ministry of the Interior
shall jointly formulate implementation guidelines in consultation
with the relevant agencies, and submit such implementation
guidelines to the Executive Yuan for approval.



Article 23.

The special municipalities, counties/cities, and townships/cities
shall exert their best efforts while carrying out the self-government
matters, and shall be accountable in accordance with law.



Article 24.

Enterprises jointly operated by special municipalities, counties/cities,
or townships/cities and other special municipalities, counties/cities,
or townships/cities may establish organizations for their
operations after approval by the relevant councils of the
special municipality, county/city councils, township/city
councils.



Where the aforementioned joint enterprise involves the authorities
of councils of the special municipality, county/city councils,
or township/city councils, the issues may be determined by
the councils agreed upon by the relevant councils of the special
municipality, county/city councils, or township/city councils.



Section 3. Self-government ordinances and Regulations



Article 25.

Special municipalities, counties/cities, and townships/cities may, in accordance with law or upon authorization from higher government levels, formulate self-government ordinances and regulations. Self-government ordinances and regulations passed by the local legislative body and promulgated by the administrative body shall be called self-government ordinances; those formulated and promulgated or announced by the local administrative body shall be called self-government regulations.



Article 26.

The names of the local self-governing bodies shall be affixed to the self-government ordinances. In special municipalities,the ordinances are called special municipality ordinances. In counties/cities, they are called the ordinances of counties/cities,while in townships/cities, they are called ordinances of townships/cities.



Where the ordinances of special municipalities and counties/cities violate the administrative duties of the local self-government matters, administrative fines or other forms of administrative penalties may be imposed; provided, however, that this provision does not apply to where otherwise provided by law. If the administrative fines are not paid within the specified time period, the penalty may be submitted to compulsory execution in accordance with relevant laws.



The amount of administrative fine stipulated in the preceding paragraph shall not be more than one hundred thousand new Taiwan dollars (NT$100,000), and may be imposed in succession. Other administrative penalties shall be limited to work suspension, business suspension, revocation of licenses, or restricting or prohibiting specific actions within a specific time period.



After the self-government ordinances are approved by the local legislative body, if penal provisions are included in the ordinances, the ordinances shall be separately submitted to the Executive Yuan, relevant central competent authorities, and county government for approval and promulgation. Unless otherwise provided by law or county ordinances, ordinances in special municipalities shall be submitted, after their promulgation, to the relevant central competent authorities and forwarded to the Executive Yuan for recordation. Ordinances in counties/cities shall be submitted to the relevant central competent authorities for recordation after their promulgation; ordinances in townships/cities shall be submitted to the county government for recordation after their promulgation.



Article 27.

Governments of the special municipality, county/city governments,and township/city offices may formulate self-government regulations for self-government matters in accordance with their legal authority or in accordance with powers vested by law or the self-government ordinance.



The names of the local self-governing bodies shall be affixed to the self-government regulations, which may be called regulations, enforcement rules, or standards based on their nature.



Unless otherwise provided by law or the self-government ordinances, self-government regulations formulated by governments of the special municipality, county/city governments, and township/city offices shall be submitted to the relevant government agencies for recordation after their promulgation in accordance with the following provisions:



1. Where the regulations are formulated in accordance with
the powers vested by law, the regulations shall be submitted
for recordation to the central competent authorities provided
by law.

2. Where the regulations are formulated in accordance with
legal authorities or self-government ordinances, the regulations
shall be submitted to the higher-level government and local
legislative body for recordation or for reference.



Article 28.

The following issues shall be determined by the self-government ordinance:

1. Issues to be approved by the local legislative body as
provided by law or the self-government ordinance.

2. Issues that create, deprive, or restrict the rights and
duties of residents of local self-governing bodies.

3. Issues related to the organizations of the local self-governing bodies, as well as the organizations of enterprises and agencies operated by local self-governing bodies.

4. Other major issues that, upon the resolution of the local
legislative body, are to be determined by the self-government
ordinance.



Article 29.

When carrying out matters commissioned by their superior agencies, governments of the special municipality, county/city governments, and township/city offices may, in accordance with their legal authority or in accordance with the mandate of the law or central government regulations promulgated in accordance with law, formulate regulations on the commissioning of matters.

The regulations on the commissioning of matters shall be promulgated after being submitted to the commissioning agency for approval. The provisions on the naming of self-government regulations shall apply mutatis mutandis to the naming of the regulations on the commissioning of matters.



Article 30.

Self-government ordinances shall become invalid if contradictory to the Constitution, laws, regulations promulgated in accordance with law, or self-government ordinances of the superior self-governing bodies.

Self-government regulations shall become invalid if contradictory to the Constitution, laws, regulations promulgated in accordance with law, self-government ordinances of the superior self-governing bodies, or the self-government ordinance of the self-governing body concerned.

Regulations on the commissioning of matters shall become invalid if contradictory to the Constitution, laws, and central government regulations, and executive orders.

In the event of contractions as stipulated in paragraphs 1
and 2 thus rendering the ordinances and regulations invalid,
the Executive Yuan, relevant central competent authorities,
and county government, respectively, shall notify in writing
such contractions. In the event of contractions as stipulated
in paragraph 3 thus rendering the regulations invalid, the
commissioning agency shall notify in writing that the regulations
have become invalid.

In the event of doubts on whether a self-government ordinance or regulation is contradictory to the Constitution, laws, regulations promulgated in accordance with law, self-government ordinances of the superior self-governing bodies, or the self-government ordinance of the self-governing body concerned, a motion for interpretation by the Judicial Yuan may be filediled.



Article 31.

The local legislative body may formulate self directions.

Unless otherwise provided by law and self-government ordinances, the self directions shall be promulgated by the local legislative body and submitted to their superior government agency for recordation.

The self directions shall become invalid if contradictory to the Constitution, laws, central government regulations promulgated in accordance with law, or higher-level self-government ordinances and regulations.



Article 32.

After approval by the local legislative body, the self-government ordinance shall be submitted to the respective local administrative body, which in turn shall promulgate the statue within thirty (30) days unless otherwise provided by law, unless a motion for reconsideration is filed in accordance with Article 39, unless a motion is filed with its superior government agency to declare the statute invalid in accordance with Article 43, or unless a motion for interpretation by the Judicial Yuan is filed.

Self-government ordinances and regulations and regulations
on the commissioning of matters that requires approve by other
agencies in accordance with regulations shall be announced
or promulgated within thirty (30) days after the letter of
approval is sent to the relevant local administrative body.


Where approval from a higher-level government or commissioning agencies are required for self-government ordinances and regulations and regulations on the commissioning of matters, the approving agency shall make an approval within one (1) month; the regulations shall be deemed approved after the said period, and the agency that submitted the regulations for approval shall proceed to announce or promulgate the regulations. Provided, however, that this provision shall not apply to where the regulations have complex contents and major implications and require longer time for review, and where the approving agency has forwarded the reasons in writing to lengthen the time required for approval.

Self-government ordinances and regulations and regulations on the commissioning of matters shall take effect on the third day after their announcement or promulgation; provided, however, that where a specific date of enforcement is provided, the regulations shall take effect on the enforcement date.

Where the local administrative body fails to announce or promulgate the self-government ordinances and regulations and regulations on the commissioning of matters as stipulated in paragraph 1 and paragraph 2, the self-government ordinances and regulations and regulations on the commissioning of matters shall take effect on the third day after the expiration of the time limit, and shall be announced or promulgated by the local legislative body. Provided, however, that if the regulations are approved by a superior government agency or commissioning agency, the approving agency shall make such announcement or promulgation.



Section 4. Local Government Organizations

Subsection 1. Local Legislative Body



Article 33.

Councilors of the special municipality, county/city councilors, and township/city representatives shall be elected by residents of the special municipalities, counties/cities, and townships/cities in accordance with law to a four-year term and may be re-elected to a second term.

The number of councilors of the special municipality, county/city councilors, and township/city representatives shall be stipulated in the organic regulations of councils of the special municipality, county/city councils, and township/city councils, taking into account the finances and local conditions of the special municipalities, counties/cities, townships/cities and in accordance with the following provisions:

1. In special municipalities with a population of not more
than one million and five hundred thousand (1,500,000), the
total number of councilors of the special municipality shall
not be more than forty-four (44); the maximum number shall
not exceed fifty-two (52).

2. In counties/cities with a population of not more than ten
thousand (10,000), the total number of county/city councilors
shall not be more than eleven (11); for a population of not
more than two-hundred thousand (200,000), the number shall
not be more than nineteen (19); for a population of not more
than four-hundred thousand (400,000), the number shall not
be more than thirty-three (33); for a population of not more
than eight-hundred thousand (800,000), the number shall not
be more than forty-three (43); for a population of not more
than one million and six-hundred thousand (1,600,000), the
number shall not be more than fifty-seven (57); the maximum
number shall not exceed sixty-five (65).

3. In townships/cities with a population of not more than one thousand (1,000), the total number township/city representatives shall not be more than five (5); for a population of not more than ten thousand (10,000), the number shall not be more than seven (7); for a population of not more than fifty thousand (50,000), the number shall not be more than eleven (11); for a population of not more than one hundred and fifty thousand (150,000), the number shall not be more than nineteen (19); the maximum number shall not exceed thirty-one (31).

In special municipalities with an indigenous population of not less than four thousand (4,000), the special municipality councilors elected by the indigenous population shall be included in the aforementioned seat allocation. In counties/cities, townships/cities with plain-land indigenous population of not less than one thousand five hundred (1,500), the county/city councilors and township/city representatives elected by the plain-land indigenous population shall be included in the aforementioned seat allocation. In counties with mountain indigenous population, county councilors elected by the mountain indigenous population shall be included in the aforementioned seat allocation.

In special municipalities, counties/cities, and townships/cities
with not less than four seat allocations, a seat should be
reserved for a woman representative/councilor; if the allocation
exceeds four seats, a seat is added to the women seat quota
for every four seats allocated.

In special municipalities with not less than four-seat allocations
for elected indigenous peoples, a seat should be reserved
for an elected woman indigenous councilor; in counties/cities
with not less than four-seat allocations for elected mountain
and plain-land indigenous peoples, a seat should be reserved
for an elected woman indigenous councilor; in townships/cities
with not less than four-seat allocations for elected plain-land
indigenous peoples, a seat should be reserved for an elected
woman indigenous representative.

The special municipality councilors, county/city councilors, and township/city representatives shall take their oath of office on the day of expiration of the previous term of office. The Executive Yuan, Ministry of the Interior, and county government shall separately convene the oath taking ceremonies, which shall be chaired by a representative elected from among the councilors or representatives. The meeting to elect the chair shall be presided by senior former councilors or former representatives; at the presence of councilors or representatives having the same seniority, then the older senior councilor or representative shall act as chair.



Article 34.

In addition to the inaugural meeting for each council session, the council of special municipality, county/city council, and township/city council shall convene for a scheduled meeting once every six months. The speaker/chairperson shall convene such meetings, and if the speaker/chairperson is unable to convene the meeting in accordance with law, the deputy speaker/vice chairperson shall convene the meetings. If the deputy speaker/vice chairperson is likewise unable to convene the meeting in accordance with law, a convenor shall be selected from among the more than one-half the total number of councilors/representatives. Each session, including legal holidays and recess, shall be in accordance with the following:



1. The duration of the council of special municipality session
shall not be more than seventy (70) days.

2. If the total number of county/city councilors is not more
than forty (40), the session shall not be more than thirty
(30) days; if the total number of councilors is not less than
forty one (41), the session shall not be more than forty (40)
days.

3. If the total number of township/city representatives is
not more than twenty (20), the session shall not be more than
twelve (12) days; if the total number of representatives is
not less than twenty one (21), the session shall not be more
than sixteen (16) days.



For the aforementioned scheduled meeting to review the annual total budget, if the council session has elapsed and there remain issues yet to be resolved or if necessary, the session may be lengthened by council resolution upon the request of the mayor of the special municipality, magistrate/mayor, or mayor of township/city, or upon joint motion by the speaker/chairperson or not less than one-third the total number of councilors/representatives. The extended session in the special municipalities shall not be more than ten (10) days, and shall not be more than five (5) days in the counties/cities or townships/cities; the session shall not be used for interpellation.

In the event of the following by the council of the special
municipality, county/city council, or township/city council,
an extraordinary session may be convened:

1. Upon request from the mayor of the special municipality,
magistrate/mayor, mayor of township/city.

2. Upon request from the speaker or chairperson, or upon request from not less than one-third the number of councilors or representatives.

3. In the event of Article 39, paragraph 4.

The aforementioned extraordinary sessions shall be convened
by the speaker or chairperson within ten (10) days. Including
legal holidays or recess, the extraordinary sessions for the
council of the special municipality shall not exceed ten (10)
days per session, and shall not exceed eight (8) sessions
every twelve (12) months; the county/city council extraordinary
sessions shall not exceed five (5) days per session, and shall
not exceed six (6) sessions every twelve (12) months; the
extraordinary sessions for the township/city council shall
not exceed three (3) days per session, and shall not exceed
five (5) sessions every twelve (12) months; provided, however,
that this provision does not apply in the event of Article
39, paragraph 4.



Article 35.

The duties of the council of the special municipality are
as follows:

1. To pass resolutions on the self-government ordinances of
the special municipality.

2. To approve the budget of the special municipality.

3. To approve special taxes, temporary taxes, and surtaxes
in the special municipality.

4. To approve the disposal of properties of the special municipality.

5. To approve the organic self-government ordinances of the
government of the special municipality and businesses owned
by the special municipality.

6. To approve proposals made by the government of the special
municipality.

7. To review the auditor's reports on the final accounts of
the special municipality.

8. To approve proposals made by the councilors of the special
municipality.

9. To listen to petitions from citizens.

10. To carry out other functions as prescribed by law.



Article 36.

The duties of the county/city councils are as follows:

1. To pass resolutions on the self-government ordinances of
the county/city.

2. To approve the budget of the county/city.

3. To approve special taxes, temporary taxes, and surtaxes
in the county/city.

4. To approve the disposal of properties of the county/city.

5. To approve the organic self-government ordinances of the
county/city government and businesses owned by the county/city.

6. To approve proposals made by the county/city government.

7. To review the auditor's reports on the final accounts of
the county/city.

8. To approve proposals made by the county/city councilors.

9. To listen to petitions from citizens.

10. To carry out other functions as prescribed by law or by
regulations promulgated by superior government agencies.



Article 37.

The duties of the township/city councils are as follows:

1. To pass resolutions on the self-government ordinances of
the township/city.

2. To approve the budget of the township/city.

3. To approve the temporary taxes in the township/city.

4. To approve the disposal of properties of the township/city.

5. To approve the organic self-government ordinances of the
township/city, and that of businesses owned by the township/city.

6. To approve proposals made by the township/city offices.

7. To review the auditor's reports on the final accounts of
the township/city.

8. To approve proposals made by the township/city representatives.

9. To listen to petitions from citizens.

10. To carry out other functions as prescribed by law or by
regulations promulgated by superior government agencies.



Article 38.

The government of the special municipality, county/city government, and township/city office shall implement the resolutions made by the council of the special municipality, county/city council, and township/city council. In the event of delay or inappropriateness in such implementation, the council of the special municipality, county/city council, and township/city council may invite the government of the special municipality, county/city government, and township/city office to explain the reasons, and if necessary, may report such issue to the Executive Yuan, Ministry of the Interior, and county government, which shall invite relevant agencies for joint consultation to resolve the issue.



Article 39.

In the event a government of the special municipality determines that the resolutions in Article 35, subparagraphs 1 to 6 and subparagraph 10 have difficulties in implementation, the government of the special municipality shall, within thirty (30) days after such resolution is sent to the government of the special municipality, explain the reasons for such difficulties and return the resolution to the council of the special municipality for reconsideration. In the event of difficulties in the implementation of the resolutions in subparagraphs 8 and 9, the government of the special municipality shall explain in writing the reasons for such difficulties to the council of the special municipality .

In the event a county/city government determines that the resolutions in Article 36, subparagraphs 1 to 6 and subparagraph 10 have difficulties in implementation, the county/city government shall, within thirty (30) days after such resolution is sent to the county/city government, explain the reasons for such difficulties and return the resolution to the county/city council for reconsideration. In the event of difficulties in the implementation of the resolutions in subparagraphs 8 and 9, the county/city government shall explain in writing the reasons for such difficulties to the county/city council.

In the event a township/city office determines that the resolutions in Article 37, subparagraphs 1 to 6 and subparagraph 10 have difficulties in implementation, the township/city office shall, within thirty (30) days after such resolution is sent to the township/city office, explain the reasons for such difficulties and return the resolution to the township/city council for reconsideration. In the event of difficulties in the implementation of the resolutions in subparagraphs 8 and 9, the township/city office shall explain in writing the reasons for such difficulties to the township/city council.

For issues submitted by the governments of the special municipality, county/city governments, township/city offices for reconsideration, the councils of the special municipality, county/city councils, or township/city councils shall, within fifteen (15) days upon receipt of the issues, arrive at a resolution on the issues. In the event of a recess, the councils should convene an extraordinary session within seven (7) days and arrive at a resolution within three (3) days after the meeting. Where a resolution is not made within the specified period, the original resolution shall become invalid. If two-thirds of the councilors or representative in attendance during the reconsideration process upholds the original resolution, the governments of the special municipality, county/city governments, township/city offices shall immediately accept such resolution; provided, however, that this provision shall not apply in the event of Article 40, paragraph 5 or Article 43, paragraphs 1 to 3.

For budgets of the special municipalities, counties/cities, townships/cities submitted for reconsideration, if the original resolution should become invalid, the councils of the special municipality, county/city councils, or township/city councils shall reconsider by resolution the original proposal of the governments of the special municipality, county/city governments, or township/city offices, and shall not arrive at any similar resolutions; the relevant administrative body shall likewise not file motions for further reconsideration.



Article 40.

The government of the special municipality shall, three (3)
months prior to the start of the fiscal year, submit the total
budget of the special municipality to the council of the special
municipality; the county/city government and township/city
office shall, two (2) months prior to the start of the fiscal
year, submit the total budget of the county/city and township/city
to the county/city council and township/city council. The
council of the special municipality, county/city council,
and township/city council shall complete the review of the
budget one (1) month prior to the start of the fiscal year,
and the government of the special municipality, county/city
government, and township/city office shall announce the budget
fifteen (15) days prior to the start of the fiscal year.

The council of the special municipality, county/city council, and township/city council shall not propose increases in the budgets submitted by the government of the special municipality, county/city government, and township/city office.

In the event review of the total budgets of the special municipalities, counties/cities, or townships/cities cannot be completed within the period specified in paragraph 1, budget implementation shall be carried in accordance with the following:

1. The income shall be determined based on the standards of
the previous year and the actual amount.

2. Expenditures:

(1) Budget for new capital expenditures and additional account
titles shall only be used after the review process for the
budget for the current year is completed.

(2) Budget for account titles in addition to those currently existing may be used based on the authorized existing programs or budget implementation during the previous year.

3. Income and expenditures to fulfill other legal obligations.

4. Budget implementation based on loans to be executed in response to the budget allocation requirements of the preceding three subparagraphs.

In the event review of the total budget of the special municipalities, counties/cities, or townships/cities is not completed three (3) months after the start of the fiscal year, the government of the special municipality, county/city government, and township/city office may submit the un-reviewed portion of the original proposed total budget to the Executive Yuan, Ministry of the Interior, and county government, which shall invite relevant agencies for joint consultation and make a determination within one (1) month. If a determination is not made within the said period, the Executive Yuan, Ministry of the Interior, and county government shall make a determination at their discretion.

After reconsideration of the total budget of the special municipalities, counties/cities, or townships/cities, in the event the original resolution is upheld or in the event the budget is to be re-decided by resolution in accordance with paragraph 5 of the preceding Article, if the resolution on annual revenue and annual expenditure violates relevant laws, regulations promulgated in accordance with law, or the scope of authority, or if the resolution makes it difficult to maintain the budget required to implement government polices and expenses as required by law, as well as to delete the continuing budget whose amount was determined during the previous year, provision of the preceding paragraph shall apply mutatis mutandis.



Article 41.

The review of the total budget of special municipalities, counties/cities, and townships /cities shall focus on the amount of annual expenditure, budget surplus, program implementation, and priorities. The annual revenue shall focus on the revised or forecast revenue, and its review should focus on the budget sources. The annual expenditure shall focus on the revised or forecast expenditure, and its review should be by agencies, by affairs, and by funds.

The additional conditions or duration for a legal budget shall govern, unless not permitted by law or self-government ordinances and regulations.

Additional resolutions attached to the budget proposal adopted by the councils of the special municipal, county/city councils, and township or city councils shall be enforced by the governments of the special municipality, county/city governments, and township /city offices in accordance with law.



Article 42.

The final accounting of the budget of special municipalities and counties/cities shall be submitted to the relevant agency on budget and accounting within four (4) months from the end of the fiscal year. The agency on budget and accounting shall finish the review thereof within three (3) months upon receipt of the final accounts, prepare a final audit amount table, and submit a final accounting review report to the special municipal council and county/city council. The agency on budget and accounting shall submit the final audit amount table to the special municipal and county/city governments for public announcement. When reviewing the final accounts of the special municipalities and counties/cities, the special municipal council and county/city council may invite heads of the agency on budget and accounting to be present and explain issues.

The final account report of townships/cities shall be forwarded
to the township/city council for review within six (6) months
from the end of the fiscal year, and shall be announced through
public notice by the township/city office.



Article 43.

Resolutions on self-government matters made by councils of
special municipality shall become invalid if contradictory
to the Constitution, laws, or (central government) regulations
promulgated in accordance with law; resolutions on matters
to be commissioned shall become invalid if contradictory to
the Constitution, laws, or central government regulations.

Resolutions on self-government matters made by county/city councils shall become invalid if contradictory to the Constitution, laws, or (central government) regulations promulgated in accordance with law; resolutions on matters to be commissioned shall become invalid if contradictory to the Constitution, laws, or central government regulations.

Resolutions on self-government matters made by township/city councils shall become invalid if contradictory to the Constitution, laws, central government regulations promulgated in accordance with law, or county self-government ordinances; resolutions on matters to be commissioned shall become invalid if contradictory to the Constitution, laws, central government regulations, county self-government ordinances, or county self-government regulations.

Apart from resolution on the general budget, which shall be handled in accordance with Article 40, paragraph 5, for the invalid resolutions stipulated in the aforementioned three paragraphs, the Executive Yuan shall notify the councils of the special municipalities in writing of their invalid resolutions; the relevant central competent authorities shall notify the county/city councils in writing of their invalid resolutions; and the county governments shall notify the township/city councils in writing of their invalid resolutions.

In the event of doubts on whether resolution on self-government matters as stipulated in paragraph 1 to paragraph 3 is contradictory to the Constitution, laws, central government regulations promulgated in accordance with law, or county self-government ordinances, a motion for interpretation by the Judicial Yuan may be filed.



Article 44.

The councils of the special municipality and county/city councils shall have a speaker and a deputy speaker and the township/city councils shall have a chairperson and vice chairperson, who shall be elected or recalled by secret ballot by the councilors of the special municipality, county/city councilors, and township/city representatives. However, those who are in office for less than on year shall not be recalled.

The speaker and chairperson shall represent their respective councils in external affairs and administer the internal affairs of the councils.



Article 45.

Election for the speaker and deputy speaker of the council of the special municipality and county/city council, as well as that for the chairperson and vice chairperson of township/city council, shall be carried out immediately after the councilors or representatives take their oath of office, and shall be attended by not less than half the total number of councilors or representatives; the councilor or representative who garner more than half of the votes present shall become elected. In the event the election produced no winner, a second election shall be carried out immediately, and the person with the highest number of votes shall become elected. In the event of equal number of votes, the drawing of lots shall be used to decide the winner. The same applies to the supplementary election.

For the aforementioned election, if the number of councilors or representatives present is insufficient, the time for the next election shall be determined immediately and the councilors and representatives notified accordingly. During the third election, if the number of councilors or representatives in attendance is not less than one-third the total number of councilors or representatives, election may be carried out using the actual number of councilors or representatives in attendance; the person with the highest number of votes shall become the winner. In the event of equal number of votes, the drawing of lots shall be used to decide the winner. The second and third elections shall be carried out on the day the councilors or representatives take their oath of office.

Upon their election, the speaker, deputy speaker, chairperson, and vice chairperson shall immediately take their oath of office in accordance with the Statute on Oath Taking.

The election as stipulated in paragraph 1 and the oath taking as stipulated in the preceding paragraph shall be moderated by the chair appointed in accordance with Article 33, paragraph 6.



Article 46.

Recall of the speaker and deputy speaker of the council of
the special municipality and county/city council, as well
as that of the chairperson and vice chairperson of township/city
council, shall be carried out in accordance with the following
provisions:

1. The motion for recall shall contain full explanation on
the grounds for recall, and shall be signed by not less than
one-third the total number of councilors or representatives.
The motion shall be prepared in original and duplicate copies,
which shall be separately submitted to the Executive Yuan,
Ministry of the Interior, and the county government.

2. The Executive Yuan, Ministry of the Interior, and county
government shall, within seven (7) days upon receipt of the
aforementioned motion, forward duplicate copies to the relevant
councils for forwarding, within five (5) days, to the officer
to be recalled. In the event of rebuttal, the officer to be
recalled shall, within seven (7) days upon receipt of the
motion, submit a written rebuttal to the Executive Yuan, Ministry
of the Interior, and county government, which shall in turn
photocopy the motion for recall and the written rebuttal for
forwarding to the councilors and representatives. The motion
for recall may be photocopied and forwarded separately after
the said period.

3. The Executive Yuan, Ministry of the Interior, and county
government shall, within twenty-five (25) days upon receipt
of the motion for recall, convene a meeting to vote on the
recall, where the councilors and representatives in attendance
shall vote on the recall through secret ballot.

4. Review for the motion for recall shall be attended by not
less than half the total number of councilors and representatives,
and the recall shall become effective only when approved by
not less than two-thirds of those in attendance.

5. If the motion for recall is denied, no further motion for
recall shall be filed within the term of office of the officer
to be recalled.

When recalling the speaker or the chairperson, the deputy speaker or the deputy chairperson shall chair the vote on the recall stipulated in subparagraph 3 of the preceding paragraph. When recalling the deputy speaker or the deputy chairperson, the speaker or the chairperson shall act as chair. When recalling the speaker, deputy speaker, chairperson, and deputy chairperson all at once, the councilors and representatives in attendance shall nominate a person from among themselves to act as chair.

Prior to submission to the council, the motion for recall stipulated in paragraph 1 may be rescinded upon approval of the not less than two-thirds the number of the original signees.

After submission to the council, the motion for recall shall be rescinded only upon approval by all signees and after the chair has obtained no objections from all councilors and representatives in attendance.



Article 47.

In addition to stipulations in the preceding three articles, the election and recall of the speakers and deputy speakers of the councils of the special municipality and county/city councils, as well as that of the chairperson and vice chairperson of the township/city councils, shall be stipulated in the organic regulations of the councils of the special municipality, county/city councils, and township/city councils.



Article 48.

The mayor of special municipalities, magistrates/mayors, mayor of townships/cities shall present their administration report during the regular sessions of the councils of the special municipality, county/city councils, and r township/city councils. The heads of level 1 agencies in the governments of the special municipality, as well as the heads of level 1 agencies and subordinate agencies of county/city governments, and township /city offices, may be invited to present a report on the affairs under their jurisdiction.

Councilors of the special municipality, county/city councilors, and township/city representatives shall have the right to interpellate the aforementioned heads of governments or departments on the affairs under their jurisdiction during the council sessions. The interpellation shall be divided into policy implementation and operations; during interpellation on operations, the authority competent on the operations under interpellation shall respond to the interpellation.



Article 49.

In the event of need to clarify specific issues, the officers or department heads stipulated in paragraph 1 of the preceding Article may be invited to attend and explain issues during sessions of the council of the special municipality, county/city council, or township /city council.

In the event of need to clarify specific issues, heads of relevant agencies or departments apart from the mayor of special municipalities, magistrates/mayors, and mayor of townships/cities may be invited to attend and explain issues during group meetings of the council of the special municipality, county/city council, or township/city council.



Article 50.

The councilors of the special municipality, county/city councilors, and township/city representatives shall not be held accountable outside of the councils for their statements and resolutions made in relation to council affairs during sessions of the council of the special municipality, county/city council, or township/city council; provided, however, that this provision does not apply to statements on matters not related to council affairs and that are obviously unlawful.



Article 51.

Apart from being current offenders or wanted criminals, councilors of the special municipality, county/city councilors, and township/city representatives shall not be arrested or detained without consent from the council of the special municipality, county/city council, or township/city council.



Article 52.

Councilors of the special municipality, county/city councilors, and township/city representatives may receive necessary fees such as research fees. When the councils/ representatives are in session, they may receive attendance fees, transportation fees, and meals and accommodation fees.

Councilors and representatives shall not receive attendance fees, transportation fees, and meals and accommodation fees in accordance with the preceding paragraph when attending council meetings convened in violation of Article 34, paragraph 4; nor shall other payment items or criteria be formulated for the payment of such fees.

The items and criteria for the payment of fees stipulated in paragraph 1 shall be separately stipulated by law. No additional fees shall be paid to councilors or representatives unless in accordance with law.



Article 53.

Councilors of the special municipality, county/city councilors, and township/city representatives shall not concurrently hold positions as a civil servant, full-time faculty member in private or public schools at any level, or any other popularly elected positions in the civil service, nor shall they concurrently hold any positions or job titles in the respective governments of the special municipality, county/city governments, township/city offices, and their subordinate agencies and enterprises, unless otherwise provided by law or central government regulations promulgated in accordance with law.

Elected councilors of the special municipality, county/city councilors, and township/city representatives not allowed to hold the aforementioned concurrent positions shall, prior to taking office, resign from their positions. Those who fail to resign their previous positions shall be construed as having resigned their original positions upon taking office; the Executive Yuan, Ministry of the Interior, and county government shall inform the institution where they work to terminate their position or authority or to dismiss them from employment. This provision shall likewise apply to those in similar situations after taking office.



Article 54.

The regulations for the organization of councils of the special municipality shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. The councils of the special municipality shall formulate self-government ordinances in accordance with such regulations and submit to the Executive Yuan for approval.

The regulations for the organization of county/city councils shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. The county/city councils shall formulate self-government ordinances in accordance with such regulations and submit to the Ministry of the Interior for approval.

The regulations for the organization of township/city councils shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. The township/city councils shall formulate self-government ordinances in accordance with such regulations and submit to the county government for approval.

The self-government organic regulations of newly created councils of the special municipality shall be formulated by the Executive Yuan; self-government organic regulations of newly created county/city councils shall be formulated by the Ministry of the Interior; self-government organic regulations of newly created township/city councils shall be formulated by the county governments.

Provisions on personnel management affairs within the organic regulations, self-government regulations, and self-government ordinances of the councils of the special municipality, county/city councils, township/city councils shall not contradict the Personnel Management Laws and Regulations Promulgated by the Central Government; the agencies-in-charge shall, upon its approval, submit such provisions to the Examination Yuan for recordation.

Subsection 2. Local Administrative Body



Article 55.

The special municipality shall have a mayor, who shall represent
the special municipality in external affairs and administer
affairs of the special municipality. The mayor shall be popularly
elected to a term of four years and may be re-elected to a
second term. The special municipality shall have two deputy
mayors who shall assist the mayor in handling municipal affairs
and shall hold positions equivalent to Grade 14. The deputy
mayors are appointed by the mayor and the appointment shall
be submitted to the Executive Yuan for recordation.



The government of the special municipality shall have a secretary
general, who shall be appointed and dismissed by the mayor
in accordance with the Civil Service Employment Act. Apart
from heads of the department of budget, accounting and statistics;
personnel; police; and government ethics, who shall be appointed
and dismissed in accordance with specific acts on personnel
administration, the other heads of the level-1 agencies shall
hold positions equivalent to Grade 13 and shall be appointed
and dismissed by the mayor.



Deputy mayors and heads of agencies holding positions equivalent
to Grade 13 shall resign their positions when the mayor completes
his term, resigns, is dismissed, or upon the mayor’s death.



The mayor elected in accordance with paragraph 1 shall take
his oath of office on the day the previous term of office
is completed.



Article 56.

The county/city government shall have a magistrate/mayor,
who shall represent the county/city in external affairs and
administer affairs of the county/city; the magistrate shall
likewise oversee the self-government of townships/cities under
its jurisdiction. The magistrate/mayor shall be popularly
elected to a term of four years and may be re-elected to a
second term. The county/city government shall have a deputy
magistrate/deputy mayor who shall assist the magistrate/mayor
in handling county/city affairs and shall hold positions equivalent
to Grade 12. Counties/cities with population of not less than
one million and two hundred fifty thousand (1,250,000) may
have an additional deputy magistrate/deputy mayor. The deputy
magistrates/deputy mayors shall be appointed by the magistrate/mayor
and the appointment shall be submitted to the Ministry of
the Interior for recordation.

The county/city government shall have a secretary general,
who shall be appointed and dismissed by the magistrate/mayor
in accordance with the Civil Service Employment Act. Apart
from heads of the departments of budget, accounting and statistics;
personnel; police; taxation; and government ethics, who shall
be appointed and dismissed in accordance with specific acts
on personnel administration, three of the other heads of the
level-1 agencies or heads of subordinate agencies may be employed
by the magistrate/mayor as confidential staff. Counties/cities
with population of not less than one million (1,000,000) but
not more than one million and two hundred fifty thousand (1,250,000)
may have an additional head of agency employed as confidential
staff. Counties/cities with population of not less than one
million and two hundred fifty thousand (1,250,000) may have
two additional heads of agencies employed as confidential
staff. The remaining heads of the level-1 agencies or heads
of subordinate agencies shall be appointed and dismissed by
the magistrate/mayor in accordance with law.



Deputy magistrates/deputy mayors and heads of the level-1
agencies employed as confidential staff shall resign their
positions when the magistrate/mayor completes his term, resigns,
is dismissed, or upon the magistrate/mayor’s death.



The magistrate/mayor elected in accordance with paragraph
1 shall take his oath of office on the day the previous term
of office is completed.



Article 57.

The township/city office shall have a mayor of township/city,
who shall represent the township/city in external affairs
and administer affairs of the township/city. The mayor of
township/city shall be popularly elected for a term of four
years and may be re-elected to a second term. A city with
population of not less than three hundred thousand (300,000)
may have a deputy mayor who shall assist the mayor in handling
municipal affairs and shall be employed as confidential staff.
The deputy mayor shall resign his position when the mayor
completes his term, resigns, is dismissed, or upon the mayor’s
death.



Mayors of indigenous townships shall be mountain indigenous
people.



Apart from heads of the departments of budget, accounting
and statistics; personnel; and government ethics, who shall
be appointed and dismissed in accordance with specific acts
on personnel administration, the other heads of the level-1
agencies shall be appointed and dismissed by the mayor of
township/city in accordance with law.



The mayor of township/city elected in accordance with paragraph
1 shall take his oath of office on the day the previous term
of office is completed.



Article 58.

District offices of special municipalities and cities shall
have a chief administrator, who shall be appointed by the
mayor in accordance with law. The chief administrator is authorized
by the mayor to handle district affairs and supervise his
subordinates.



Article 59.

Villages shall each have a chief of village, who, upon the
instruction and under the supervision of the mayor of township/city,
or chief administrator, shall handle village affairs and carry
out commissioned tasks. The chief of village shall be popularly
elected for a term of four years and may run for election
for a second term.



During the election for chiefs of village, if there are no
registered candidates after two calls for the registration
of candidates, the township/city office or the district office
may select a chief of village from the eligible village residents;
the term of office shall be only for the current term.



Chiefs of village elected in accordance with paragraph 1 shall
take office on the day the previous term of office is completed.



Article 60

Villages may convene meeting of the village residents or meetings
on local construction projects. The implementation procedures
of such meetings shall be formulated by the special municipalities
and counties/cities.



Article 61.

Mayors of the special municipalities, magistrates/mayors,
and mayor of township/city shall receive remuneration; retirement
pay shall be given upon their retirement. In the event of
death while in office or death due to illness, compensation
payment shall be given to the surviving family members.



The remuneration, retirement pay, and compensation payment
for the aforementioned personnel shall be in accordance with
law.



Chiefs of village shall receive no remuneration. The township/city
office or the district office shall formulate budget for subsidizing
the chiefs of village in their affairs; the subsidy item and
standards shall be in accordance with law.



Article 62.

The regulation for the organization of governments of special
municipality shall be formulated by the Ministry of the Interior
and submitted to the Executive Yuan for approval. The governments
of special municipality shall formulate self-government ordinances
in accordance with such regulation, and upon approval from
the council of special municipality, submit to the Executive
Yuan for recordation. The self-government organic regulations
of the subordinate agencies and schools of the governments
of the special municipality shall be formulated by the governments
of the special municipality.



The regulation for the organization of county/city governments
shall be formulated by the Ministry of the Interior and submitted
to the Executive Yuan for approval. The county/city governments
shall formulate self-government ordinances in accordance with
such regulation, and upon approval from the county/city council,
submit to the Ministry of the Interior for recordation. The
self-government organic regulations of the subordinate agencies
and schools of the county/city governments shall be formulated
by the county/city governments.



The regulation for the organization of township/city offices
shall be formulated by the Ministry of the Interior and submitted
to the Executive Yuan for approval. The township /city offices
shall formulate self-government ordinances in accordance with
such regulation, and upon approval from the township/city
council, submit to the county government for recordation.
The self-government organic regulations of the subordinate
agencies and schools of the township/city offices shall be
formulated by the township /city offices.



The self-government organic regulations of newly created governments
of the special municipality shall be formulated by the Executive
Yuan; self-government organic regulations of newly created
county/city governments shall be formulated by the Ministry
of the Interior; self-government organic regulations of newly
created township /city offices shall be formulated by the
county governments.



Provisions on personnel management affairs within the organic
regulation, self-government regulations, and self-government
ordinances of the governments of the special municipality,
county/city governments, township/city offices, as well as
their subordinate agencies and schools, shall not contradict
the Personnel Management Laws and Regulations Promulgated
by the Central Government; the agencies-in-charge shall, upon
its approval, submit such provisions to the Examination Yuan
for recordation.



Section 5. Local Finance



Article 63.

The sources of income of special municipalities are as follows:

1. Income from taxes.

2. Income from construction project profits.

3. Income from fines and compensations.

4. Income from charges and fees.

5. Income from trust management.

6. Income from properties.

7. Income from operational profits and enterprise earnings.

8. Income from subsidies.

9. Income from donations and contributions.

10. Income from self-government taxes.

11. Other income.



Article 64.

The sources of income of counties/cities are as follows:

1. Income from taxes.

2. Income from construction project profits.

3. Income from fines and compensations.

4. Income from charges and fees.

5. Income from trust management.

6. Income from properties.

7. Income from operational profits and enterprise earnings.

8. Income from subsidies and assistance.

9. Income from donations and contributions.

10. Income from self-government taxes.

11. Other income.



Article 65.

The sources of income of townships/cities are as follows:

1. Income from taxes.

2. Income from construction project profits.

3. Income from fines and compensations.

4. Income from charges and fees.

5. Income from trust management.

6. Income from properties.

7. Income from operational profits and enterprise earnings.

8. Income from subsidies.

9. Income from donations and contributions.

10. Income from self-government taxes.

11. Other income.



Article 66.

National taxes and special municipality and county/city taxes
shall be allocated to special municipalities, counties/cities,
townships/cities in accordance with the provisions of the
Act Governing the Allocation of Government Revenues and Expenditures.



Article 67.

The incomes and expenditures of special municipalities, counties/cities,
townships/cities shall be carried out in accordance with the
provisions of this Act and the Act Governing the Allocation
of Government Revenues and Expenditures.



The scope and collection of local taxes shall be in accordance
with the provisions of the Local Taxation Law.



The regulations on the scope and collection of charges and
fees by local governments shall be in accordance with the
provisions of the Charges and Fees Act; those not provided
for by law shall be collected upon resolution of the local
legislative body.



Article 68.

Special municipalities and counties/cities may issue government
bonds, carry out loans, or use the budget surplus from the
previous years to offset the deficit in budget revenues and
expenditures. Townships/cities may carry out loans or use
the budget surplus from the previous years to offset the deficit
in budget revenues and expenditures.



The percentage of the unpaid amount of the aforementioned
government bonds and loans of the special municipalities and
counties/cities and the percentage of the unpaid amount of
the aforementioned loans of townships/cities shall be in accordance
with the stipulations of the Public Debts Law.



Article 69.

To ensure balanced development of the local governments, the
higher government agency levels shall provide subsidies to
local government with lesser financial capabilities, and may
receive assistance funds from local governments with superior
financial capabilities.



If the local governments at the different levels fail to collect
income from other sources despite being in accordance with
law, their superior government agency may reduce the amount
of subsidy at its discretion. For local governments that have
achieved results in generating other sources income, their
superior government agency may increase the amount of subsidy
at its discretion.



The subsidies stipulated in paragraph 1 shall include the
subsidy item, recipient, subsidy percentage, and handling
guidelines. The guidelines on the allocation of subsidies
shall be formulated separately by the Executive Yuan or county
governments.



Article 70.

To distinguish between central and local government expenses,
expenses to be fully shouldered by the central government,
to be shared by the central government and the local self-government
bodies, and to be fully shouldered by the local self-government
bodies shall be clearly stipulated. The central government
shall not transfer the expenses that it has to shoulder to
the local self-government bodies.



When carrying out self-government matters, the special municipalities,
counties/cities, and townships/cities shall formulate budget
using their own financial resources as priority.



The criteria for distinguishing the expenses stipulated in
paragraph 1 shall be formulated in accordance with relevant
laws.



Article 71.

Unless otherwise provided by law, the criteria for the planning,
formulation, and common expenses of the total fiscal budgets,
additional budgets, and special budget of the special municipalities,
counties/cities, and townships/cities shall be in accordance
with the Guidelines to the Formulation of Budgets by the Central
and Local Governments formulated by the Executive Yuan.



Where a local government fails to act in accordance with the
aforementioned budget formulation guidelines, the Executive
Yuan or county government shall reduce the amount of subsidy
after taking into account the prevailing situation.



Article 72.

In the event that self-government ordinances and regulations
are formulated or amended by the special municipalities, counties/cities,
and townships/cities should result in a decrease in income,
alternate sources of income shall be planned simultaneously.
Where an increase in financial expenses is required, sources
of funds shall be planned beforehand or the self-government
ordinances and regulations shall stipulate the corresponding
sources of income.



Article 73.

Counties/cities and townships/cities shall expend their efforts
on public productive enterprises; the guidelines for the subsidy
and administration thereof shall be formulated by the Ministry
of the Interior.



Article 74.

Special municipalities, counties/cities, and townships/cities
shall set up treasuries, the administrative body of which
shall be determined by the governments of the special municipality,
county/city governments, and township/city offices; the treasuries
shall be created upon approval from the councils of the special
municipality, county/city councils, or township/city councils



Chapter 4. Relationship Between Central and Local Governments



Article 75.

Where the Provincial Government violates the Constitution,
laws, central government regulations, or exceeds its scope
of authority while carrying out the matters stipulated in
Article 8, the central competent authority concerned shall
report such to the Executive Yuan to rescind, change, revoke,
or discontinue such actions.



Where a government of the special municipality violates the
Constitution, laws, or central government regulations promulgated
in accordance with law while carrying out self-government
matters, the central competent authority concerned shall report
such to the Executive Yuan to rescind, change, revoke, or
discontinue such actions.



Where a government of the special municipality violates the
Constitution, laws, central government regulations, or exceeds
its scope of authority while carrying out its commissioned
matters, the central competent authority concerned shall report
such to the Executive Yuan to rescind, change, revoke, or
discontinue such actions.



Where a county/city government violates the Constitution,
laws, or central government regulations promulgated in accordance
with law while carrying out self-government matters, the central
competent authority concerned shall report such to the Executive
Yuan to rescind, change, revoke, or discontinue such actions.



Where a county/city government violates the Constitution,
laws, central government regulations, or exceeds its scope
of authority while carrying out its commissioned matters,
the commissioning agency shall rescind, change, revoke, or
discontinue such actions.



Where a township/city office violates the Constitution, laws,
central government regulations promulgated in accordance with
law, or county self-government ordinances while carrying out
self-government matters, the county government shall rescind,
change, revoke, or discontinue such actions.



Where a township/city office violates the Constitution, laws,
central government regulations, county self-government ordinances,
or county self-government regulations, or exceeds its scope
of authority while carrying out its commissioned matters,
the commissioning agency shall rescind, change, revoke, or
discontinue such actions.



In the event of doubts on whether the self-government matters
stipulated in paragraph 2, paragraph 4, and paragraph 6 violates
the Constitution, laws, central government regulations promulgated
in accordance with law, or county self-government ordinances,
a motion for interpretation by the Judicial Yuan may be filed.
Prior to interpretation by the Judicial Yuan, the implementation
of such matters shall not be rescinded, changed, revoked,
or discontinued.



Article 76.

In the event of inactions by the special municipalities, counties/cities,
or townships/cities despite stipulations by law thus seriously
undermining public interest and impeding the normal operations
of local government matters, and if such actions can be carried
out by a proxy, the Executive Yuan, relevant central competent
authorities, or county governments shall separately instruct
special municipalities, counties/cities, or townships/cities
to carry out such actions within a specified period, and may
themselves act as proxy in the event of continuous inaction
beyond the specified period; provided, however, that the Executive
Yuan, relevant central competent authorities, or county governments
may act as proxies in the event of emergencies.



In the event the special municipalities, counties/cities,
townships/cities find it difficult to carry out the aforementioned
disposition, the special municipality, county/city, township/city
shall file a complaint within the specified period. The Executive
Yuan, relevant central competent authorities, or county governments
may, taking into account the prevailing circumstances, revise
or rescind the original disposition.



Before deciding to act as proxies, the Executive Yuan, relevant
central competent authorities, or county governments shall
inform the agencies that are proxied and other agencies relevant
to the self-government body. After the notification by the
agency in charge of the proxy, the matter shall be transferred
to the proxy agency until its completion.



The expenses for the proxy shall be shouldered by the agencies
that are proxied. If the local agencies refuse to shoulder
such expenses, the superior government agency may deduct such
amount from subsequent annual subsidies.



In the event a special municipality, county/city, and township/city
believes that the disposition to use a proxy is unlawful,
the issue shall be handled in accordance with administrative
remedy procedures.



Article 77.

In the event of disputes over authorities between the central
government, special municipalities, and counties/cities, such
disputes shall be resolved by the Legislative Yuan. In the
event of disputes over self-government matters between counties
and townships/cities, such disputes shall be resolved by the
Ministry of the Interior in consultation with the relevant
central competent authorities.



In the event of disputes over authorities between special
municipalities or between, special municipalities and counties/cities,
such disputes shall be resolved by the Executive Yuan. In
the event of disputes over authorities between counties/cities,
such disputes shall be resolved by the Ministry of the Interior.
In the event of disputes over authorities between townships/cities,
such disputes shall be resolved by the county government.



Article 78.

In the event of any of the following by a mayor of special
municipalities , magistrate/mayor, mayor of township/city,
and chief of village, the Executive Yuan, Ministry of the
Interior, county government, or the township/city office or
the district office shall suspend such of his office and Article
3 of the Law on Discipline of Public Functionaries shall not
be applicable:



1. Accused of rebellion or treason, or in violation of the
Statute for the Punishment of Corruption or the Organized
Crime Prevention Act, and has been sentenced to imprisonment
for not less than one year by a court of first instance; provided,
however, that those in violation of the provisions that prohibits
intending profit for oneself in the Statute for the Punishment
of Corruption should have been sentenced to not less than
imprisonment by the court of appeals.

2. In addition to the aforementioned, accused of crimes punishable
by death or a minimum of not less than five years imprisonment,
and convicted by a court of first instance.

3. Held in custody or is at large in accordance with criminal
procedures.

4. Detained in accordance with Statute for Prevention of Gangster.



In the event the verdict of the personnel suspended from office
in accordance with paragraph 1 or paragraph 2 is changed to
“not guilty,” or if the personnel suspended from office in
accordance with paragraph 3 or paragraph 4 is no longer wanted
or is released, such personnel may be allowed to resume office
before the expiration of his term.



Provisions of paragraph 1 shall not apply to personnel suspended
from office in accordance with paragraph 1 who is subsequently
elected to the same office in accordance with law and who
have taken office.



Personnel suspended from office in accordance with paragraph
1 and who has been adjudicated guilty shall be allowed to
resume office before the expiration of his term unless he
should be suspended from office in accordance with Article
79.



Mayors of special municipality, magistrates/mayors, and mayors
of township/city suspended from office prior to the promulgation
of this Act for grounds other than paragraph 1 shall be allowed
to resume office before the expiration of his term.



Article 79.

In the event of any of the following by councilors of the
special municipality, mayors of special municipalities, county/city
councilors, magistrates/mayors, township/city representatives,
mayors of township/city, and chiefs of village, the Executive
Yuan shall relieve the councilors and mayors of the special
municipality of their authority or suspend them from office;
the Ministry of the Interior shall relieve the county/city
councilors and magistrates/mayors of their authority or suspend
them from office; the county government shall relieve the
township/city representatives and mayors of their authority
or suspend them from office; and shall notify the relevant
councils of the special municipality, county/city councils,
township/city councils. The township/city office or district
office shall suspend the chiefs of village from office. When
necessary, supplementary election shall be carried out in
accordance with law.



1. Where the court declares the election winner to be invalid,
or where the court declares the election invalid thus undermining
the eligibility of the winner.

2. Where the person is accused and convicted of rebellion,
treason, or corruption.

3. Where the person has committed the offenses of Organized
crime Prevention Act, convicted and sentenced to imprisonment.

4. Where the person has committed a crime other than the offenses
set forth in the preceding two paragraphs, and has been convicted
and sentenced to imprisonment without probation or if a fine
is not imposed in lieu of imprisonment.

5. Where the person is subject to rehabilitative disposition
and reformatory education; provided, however, that this provision
shall not apply to those subject to protective probation.

6. Where the household registration has been transferred outside
of the administrative district for not less than four months.

7. Where the civil rights been deprived and have not been
restituted.

8. Where the person has been declared unfit to dispose of
property and where such declaration has not been rescinded.

9. Where there are events that calls for suspension of authority
and discharged from his position as stipulated by this Act.

10. Where there are other events that calls for suspension
of authority and discharged from his position in accordance
with other laws.



In the event of any of the following, if the original term
has yet to expire and the election agency has yet to announce
the supplementary election, the punishment to suspend authority
or discharge from position shall be rescinded:



1. Where a “not guilty” verdict is rendered during appeal
or extra-ordinary appeal if the authority is suspended or
if the person is discharged from position in accordance with
the preceding paragraphs 2 to 4.

2. Where the rehabilitative disposition is rescinded in accordance
with law and where reformatory education is rescinded after
re-judge if the authority is suspended or if the person is
discharged from position in accordance with the preceding
paragraph 5.

3. Where the declaration that the person is unfit to dispose
of property is rescinded by the court if the authority is
suspended or if the person is discharged from position in
accordance with the preceding paragraph 8.



Article 80.

A mayor of the special municipality, magistrate/mayor, mayor
of township/city, or chief of village who is unable to carry
out his duties for a continuous period of not less than one
year due to serious illness, or who is unable to carry out
his duties for not less than six month due to cause shall
be discharged from his position in accordance with the procedures
of paragraph 1 of the preceding Article. Councilors of the
special municipality, county/city councilors, township/city
representatives who fail to attend regular council meetings
for two sessions shall likewise be discharged from their positions.



Article 81.

When a councilor of the special municipality, county/city
councilor, or township/city representative resigns, is dismissed,
or dies, when the number of vacancies is not less than three-tenths
of the total number of councilors or representatives, or when
the vacancies within the same electoral district is not less
than one-half, a supplementary election shall be held; provided,
however, that no supplementary election shall be held if the
remaining term of office is not more than two years and the
number of vacancies is not more than one-half of the total.



The councilors of the special municipality, county/city councilors,
and township/city representatives elected during the supplementary
election shall serve only the remaining term of office.



Resignations of councilors of the special municipality, county/city
councilors, or township/city representatives in paragraph
1 shall be in writing and submitted to the councils of the
special municipality, county/city councils, or township/city
councils. The resignation shall become effective once the
letter of resignation is submitted to the council.



Article 82.

Where the mayor of a special municipality, magistrate/mayor,
mayor of township/city, or chief of village resigns, is removed
from office, or in the event of death, the Executive Yuan
shall appoint an acting mayor for the special municipality;
the Ministry of the Interior shall request the Executive Yuan
to appoint an acting magistrate/mayor; the county government
shall appoint an acting mayor of township/city; the township/city
office shall appoint an acting chief of village.



Where the mayor of a special municipality is suspended from
his position, the deputy mayor shall become the acting mayor.
If the position of the deputy mayor is vacant or if the deputy
mayor is unable become the acting mayor, the Executive Yuan
shall appoint an acting mayor. Where the magistrate/mayor
is suspended from his position, the deputy magistrate/mayor
shall become the acting magistrate/mayor. If the position
of the deputy magistrate/mayor is vacant or if the deputy
magistrate/mayor is unable become the acting magistrate/mayor,
Ministry of the Interior shall request the Executive Yuan
to appoint an acting magistrate/mayor. Where the mayor of
township/city is suspended from his position, the county government
shall appoint an acting mayor of township /city; if there
is a deputy mayor, the deputy mayor shall become the acting
mayor. Where the chief of village is suspended from his position,
the township/city office shall appoint an acting chief of
village.



Where the mayor of a special municipality, magistrate/mayor,
mayor of township/city, or chief of village resigns, is removed
from office, or in the event of death, a supplementary election
shall be completed within three (3) months from the day of
such event. Provided, however, if the remaining term is not
more than two years, no supplementary election shall be held;
the acting mayor of a special municipality, magistrate/mayor,
mayor of township/city, or chief of village shall serve until
the expiration of the current term of office.



The winners of the aforementioned supplementary election shall
take his oath of office within ten days from the announcement
of the successful election. The term of office shall be until
the expiration of the current term and shall be counted as
one term of office.



The resignations as stipulated in paragraph 1 shall be carried
out in writing. Mayor of special municipalities shall tender
their resignations with the Executive Yuan and receive approval
thereto; magistrates/mayors shall tender their resignations
with the Ministry of the Interior, which shall in turn submit
the resignation to the Executive Yuan for approval; mayors
of township/city shall tender their resignations with the
county governments and receive approval thereto; chiefs of
village shall tender their resignations with the township/city
office or the district office and receive approval thereto.
Resignations shall take effect on the day the resignation
is approved.



Article 83.

When the term of councilors of the special municipality, mayors
of special municipality, county/city councilors, magistrates/mayors,
township/city representatives, mayors of township /city, and
chiefs of village expires or when such offices should become
vacant thus in need of re-election or supplementary election,
such re-election or supplementary election may be postponed
in the event of special circumstances.



The aforementioned postponement of the re-election or supplementary
election of the councilors of the special municipality, mayors
of special municipality, county/city councilors, and magistrates/mayors
shall be carried out upon approval by the Executive Yuan and
Ministry of the Interior, respectively.



The aforementioned postponement of the re-election or supplementary
election of the township/city representatives, mayors of township/city,
and chiefs of village in accordance with paragraph 1 shall
be carried out upon approval by the respective county/city
governments.



When re-election is postponed in accordance with the aforementioned
three paragraphs, the current term of office shall be lengthened
based on prevailing circumstances. In the event the office
should become vacant during the lengthened term, no supplementary
election shall be held.

Chapter 5. Supplementary Provisions



Article 84.

The Civil Servant Work Act shall apply to the mayors of special
municipality, magistrates/mayors, and mayors of township/city.
In the event of unlawful actions, neglect of duties, or other
actions of negligence, stipulations on the disciplinary sanction
of political appointees shall apply mutatis mutandis.



Article 85.

Remuneration of the employees of the Provincial Government,
Provincial Consultative Council, councils of the special municipality,
governments of the special municipality, county/city councils,
county/city governments, township/city councils, and township/
city offices shall be in accordance with the Public Functionaries
Remuneration Law and central government laws and regulations.




Article 86.

A judicial person may be formed to handle properties during
the Japanese occupation acquired by villages or properties
donated by the private sector.



Article 87.

After the promulgation of this Act and prior to the formulation
and amendment of the relevant laws and regulations, existing
laws and regulations not contradictory to this Act shall remain
in effect.



Article 88.

This Act shall come into force from the date of promulgation.