Statute for Collection of Community Development Fees by Construction Project Article 9

Where the land and the improvements thereon belong to different persons, the payment of community development fees shall be shared between the land owner and improvement owner, and the fee-sharing ratio thereof shall be specified by the relevant government in charge of the project.In the event that said land improvements are to be demolished due to land lease expiry before full payment of community development fees, the land owner shall be responsible for the payment of all not yet due fees; where the demolition or renovation is carried out during the duration of the lease, community development fee payment shall be the responsibility of the re-builder.
中文原文 工程受益費徵收條例第9條
土地及其改良物不屬同一人者,其應徵之工程受益費,由土地所有權人及土地改良物所有權人分擔;其分擔比率,由辦理工程之各級政府定之。
前項土地改良物在未繳清全部受益費以前,如因土地租賃期限屆滿而予以拆除,由土地所有權人負責繳納未到期之部分;如係於租賃期間內拆除或改建,由改建人負責繳納之。

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