Details of levy clause of constructional advantage Article 19
The percentages of the total community development fees borne by the benefited line and benefited surface for city road construction and expansion projects are as follows:1.The benefited line shall share twenty per cent (20%) of the total community development fees, which shall be split between the lands along the line in proportion to the length along which the respective lands adjoin the benefited line.2.The share of the community development fees borne by the benefited surface shall depend upon zoning, as specified below:(1) Zone 1: The area between along the road boundary line and from the line vertical down a distance equaling the width of the road shall bear forty per cent (40%) of the fees.(2) Zone 2: The area between along the margin line of Zone 1 and from the line vertical down a distance equaling twice the width of the road shall bear twenty-five per cent (25%) of the fees.(3) Zone 3: The area between along the margin line of Zone 2 and from the line vertical down a distance equaling twice the width of the road shall bear fifteen per cent (15%) of the fees. (4) For the fee sharing percentage of the benefited surface in the area of starting/ending point of a city road, the rules pertaining to fee sharing between Zones 1, 2, and 3 shall govern.The lands within the respective zones set forth under Subparagraph 2 of the preceding paragraph shall bear a share of community development fees in proportion to the area of respective lands.
中文原文 工程受益費徵收條例施行細則第19條
市區道路新築及拓寬工程受益線與受益面，負擔工程受益費總額之比例規定如左：
一、受益線負擔總額百分之二十，各土地依其臨接受益線之長度分擔受益線之受益費。
二、受益面之負擔分為左列三區：
（一）第一區：沿道路境界線自該線起垂直深入至等於路寬之地區，負擔百分之四十。
（二）第二區：沿第一區邊線，自該線起垂直深入至等於路寬兩倍以內之地區，負擔百分之二十五。
（三）第三區：沿第二區邊緣，自該線起垂直深入至等於路寬兩倍以內之地區，負擔百分之十五。
（四）市區道路之終始端地區受益面負擔比例，比照第一、二、三區辦理。
前項第二款各區內之土地分別依其所有土地之面積，分擔各區之受益費。
一、受益線負擔總額百分之二十，各土地依其臨接受益線之長度分擔受益線之受益費。
二、受益面之負擔分為左列三區：
（一）第一區：沿道路境界線自該線起垂直深入至等於路寬之地區，負擔百分之四十。
（二）第二區：沿第一區邊線，自該線起垂直深入至等於路寬兩倍以內之地區，負擔百分之二十五。
（三）第三區：沿第二區邊緣，自該線起垂直深入至等於路寬兩倍以內之地區，負擔百分之十五。
（四）市區道路之終始端地區受益面負擔比例，比照第一、二、三區辦理。
前項第二款各區內之土地分別依其所有土地之面積，分擔各區之受益費。