I had forgotten about this variable

Taipei Times reports...

The Executive Yuan set a goal of reducing the number of third-level local governments from 368 to between 100 and 150 yesterday, one week after approving the upgrade of Taipei County, the merger of Kaohsiung County and the municipality of Kaohsiung City, the merger of Taichung City and Taichung County, and the merger of Tainan City with Tainan County...

The administrative borders of townships and villages in the revamped areas will have to be redrawn because of differing regulations. The biggest difference is that districts chiefs in a municipality are appointed by the city mayor, while heads of counties and cities in counties and cities are elected by popular vote.

The central government, however, has not yet decided whether to apply the current regulations to the new municipalities.

Liao said that remapping the borders of townships and villages is a necessity in view of the significant population gaps in different townships and villages....

The government will also promote cooperation between the existing localities by grouping them into seven blocs: Taipei, Keelung and Ilan; Taoyuan, Hsinchu and Miaoli; Taichung, Changhua and Nantou; Yunlin, Chiayi and Tainan; Kaohsiung and Pingtung, Hualien and Taitung; and Penghu, Kinmen and Matsu.

So if the government decides to use the appointing method as in Taipei and Kaohsiung, we have a pretty boring remapping process that just creates a stronger patronage network for mayors in these cities; if the government goes with elections, we may end up with an intrigue-filled remapping as local politicians strive to get districts drawn in ways favorable to them. And again, regardless of what method is used, this means legislative districts in these areas will have to be remapped again.