Statute for Collection of Community Development Fees by Construction Project Article 8

Community development fee charging standards or rates shall be based upon the level of development or benefit enjoyed by the concerning lands or the grading of vehicles and vessels.Community development fees shall be collected from the owner that owns the land at the time of public notification of fee imposition. For land with and established dien right, said fee shall be collected from the dien right holder; for sold public lands, from the buyer of said land. For real properties not under use by the owner or dien right holder, of which past-due community development fees remain unpaid after exhortation, the in-charge agency of the project may request payment from the lessee or user of the property.
中文原文 工程受益費徵收條例第8條
工程受益費之徵收標準,按土地受益之程度或車輛、船舶之等級,擬定徵收費率。
工程受益費向公告徵收時之土地所有權人徵收之;其設有典權者,向典權人徵收;放領之公地,向其承領人徵收。
所有權人或典權人未自行使用之不動產,經催徵而不繳納者,得責由承租人或使用人扣繳或墊繳之。

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