Statute for Collection of Community Development Fees by Construction Project Article 12
Projects of different natures shall collect community development fees separately, while projects of the same nature with overlapping benefit shall have only the one that provides greater benefit to collect community development fees.
中文原文 工程受益費徵收條例第12條
不同性質之工程，其工程受益費應予分別徵收；同性質之工程有重複受益時，僅就其受益較大者，予以計算徵收。