Statute for Collection of Community Development Fees by Construction Project Article 7
Community development fees may be collected in lump sum or in installment; those imposed upon vehicles and vessels may be charged by time of use.Local governments unable to make the payments for project construction due to the lack of financial means may, after completing the procedure set forth under Paragraph 1 of Article 5, commence imposition and collection of community development fees, or use the community development fee receivables as guarantee to apply for loans from financial institutions.
中文原文 工程受益費徵收條例第7條
工程受益費之徵收,得一次或分期為之;其就車輛、船舶徵收者,得計次徵收。
各級政府如因財政困難,無力墊付工程費用者,得於完成第五條第一項所規定之程序後,先行開徵,或以應徵之工程受益費為擔保,向金融機構借款辦理。
各級政府如因財政困難,無力墊付工程費用者,得於完成第五條第一項所規定之程序後,先行開徵,或以應徵之工程受益費為擔保,向金融機構借款辦理。