Details of levy clause of constructional advantage Article 17
Governments at all levels administering city road construction or improvement projects shall impose a community development fee upon the public and private lands and the improvements thereon along the sides of the road and within the scope of benefited area.
中文原文 工程受益費徵收條例施行細則第17條
各級政府辦理新築或改善市區道路工程，應向該道路兩旁受益範圍內之公私有土地及其改良物徵收工程受益費。