案　　　　　情　　　　1996 年,湖南省衡阳市某乡政府与所辖某村村委会签订“征地”协议约 定:乡政府以每亩 6000 元的价格征用该村山林地 45 亩建乡中学,土地补偿费 27 万元,当年付款 20万元,余额于2002年5月付清。随后,乡政府未依法办理手续就平整土地,兴建教学楼和修筑水塔 Case In 1996, a township government in Hengyang City, Hunan Province, signed a land acquisition agreement with a village committee under its jurisdiction: the township government requisitions 45 mu of built-up middle school in the village with a price of 6,000 yuan per mu, and the land compensation fee is 270,000 Yuan, then pay 200,000 yuan, the balance paid in May 2002. Subsequently, the township government did not go through the formalities according to law to level the land, build teaching building and construct water tower