Details of levy clause of constructional advantage Article 2
The term “the land and the improvements thereon” that are direct beneficiary of or directed benefited from a construction project as referred to under the Statute shall mean the land and the structural improvements attached thereon.
中文原文 工程受益費徵收條例施行細則第2條
本條例所稱直接受益之土地及其改良物，係指土地及定著於該土地之建築改良物。