Statute for Collection of Community Development Fees by Construction Project Article 14
The following lands and the improvements thereon, and vehicles and vessels shall be exempted from the payment of community development charge:Public facility-use lands and the improvements thereon that are used for non-profit making purposes or reserved pursuant to the Urban Planning Law. Garrison stations, army camps, military airports, military bases and the improvements thereon. Military harbors, piers, vessels, combat and training vehicles.
中文原文 工程受益費徵收條例第14條
左列各款之土地及其改良物、車輛、船舶，免徵工程受益費。
一、非營業性或依都市計劃法規定保留之公共設施用地及其改良物。
二、駐軍兵營、要塞、軍用機場、軍用基地及其改良物。
三、軍用港口、碼頭、船舶、戰備及訓練車輛。
一、非營業性或依都市計劃法規定保留之公共設施用地及其改良物。
二、駐軍兵營、要塞、軍用機場、軍用基地及其改良物。
三、軍用港口、碼頭、船舶、戰備及訓練車輛。