Statute for Collection of Community Development Fees by Construction Project Article 16

In the event of an objection to the assessment of community development fees, the beneficiary shall, upon receipt of payment notice, first pay half of the fees according to the total amount and payment period specified on the notice and then file a recheck application; if said beneficiary is not to accept the recheck result, he may then proceed with petition or administrative action according to relevant laws. In the event that the amount of community development fees confirmed through petition, re-petition, and administrative action procedure is higher than the total amount paid, the difference shall be paid in full; if lower, the difference shall be refunded. For both, an additional interest payment at banks' time deposit rate shall be included.
中文原文 工程受益費徵收條例第16條
受益人對應納之工程受益費有異議時,應於收到繳納通知後,按照通知單所列數額及規定期限,先行繳納二分之一款項,申請復查;對復查之核定仍有不服,得依法提起訴願及行政訴訟。
經訴願、再訴願、行政訴訟程序確定應繳納之工程受益費數額高於已繳數額時,應予補足;低於已繳數額時,其溢繳部分應予退還,並均按銀行定期存款利率加計利息。

English translation for reference only; the Chinese text prevails. Not legal advice.