Land Act Article 147
No tax or surtax under whatever name shall be imposed on land and improvements thereon except in accordance with the provisions of this Act. But to meet the expenses required for the construction of roads, embankments, dikes, ditches, sewers, or other engineering works on ground or in water for the improvement of land, a “construction benefit charge” may be levied according to Act.
中文原文 土地法第147條
土地及其改良物，除依本法規定外，不得用任何名目征收或附加稅款。
但因建築道路、堤防、溝渠、或其他土地改良之水陸工程，所需費用，得依法征收工程受益費。
但因建築道路、堤防、溝渠、或其他土地改良之水陸工程，所需費用，得依法征收工程受益費。