宜蘭地區無祀孤魂信仰頗盛。但自1970年代以來，卻至少有14間無祀孤魂祠廟升格為城隍廟，尤其是在宜蘭溪南濱海地區。這些由無祀孤魂神格化為城隍的廟宇，乃是透過宜蘭民間兩套獨特的信仰概念所形塑。其一，無祀孤魂祠廟可藉由至少三次重建，依循「有應公→大眾爺→城隍爺」的次序而逐步提升其階級，最後「由鬼轉神」升格為城隍。其二，為了證成其由鬼轉神之正當性，行政首長常被要求參與落成祭典，並有權冊封、贈匾予新科城隍。惟不同於做為城市守護神之官祀正統城隍，此類由鬼轉神之「當境城隍」的職能，反倒與土地公較為相近，以「祈安」為主。

The deification of neglected ghosts is becoming an increasingly popular phenomenon in the folk belief of southern Yilan County. There are 14 Chenghuang temples, at least, were upgraded from former little neglected ghosts shrines since late 1970s. These former neglected ghosts, known as yu-ying-kung (有應公) or Lord Dazhong, were deified as Chenghuang by folk belief practitioners living in the region along the coast of southern Yilan through two discourses. Firstly, through re-built its shrines three or more times, the status of neglected ghosts could be raised step by step, from yu-ying-kung, to Lord Dazhong, and ultimately were deified as Chenghuang. Secondly, in order to justify their legitimacy of deification as Chenghuang, the practitioners of these temples asked the magistrate to participate the dedication ceremony of these new Chenghuang temples, to confer the title of Chenghuang, and to bestow honorable tablets. The quality of new Chenghuand temple was also transformed from ying (陰，the underworld) to yang (陽，the world of the living). Different from the government authorized city-god Chenghuang, however, the position and responsibility of these new Chenghuang deified from neglected ghosts are restricted to pray for blessings in its own worship circle.