Details of levy clause of constructional advantage Article 23
For city roads belonging to the various road section projects under the same system planning, the community development fees thereof may be imposed and collected in combination. For excessively long roads, community development fees may be imposed by section according to the following rules:1.Use the classification boundary of construction standards (building, expansion, renovation etc.) as section dividing line.2.Use road width as section dividing line.3.Use river, large open drainage channel, railroad, bridge, or highway as section dividing line.4.Use the boundary line that marks a significant difference in land price as section dividing line.
中文原文 工程受益費徵收條例施行細則第23條
市區道路屬同一規劃系統之各路段工程，其工程受益費得合併徵收。
但因路線過長時，得依左列情況分段計徵工程受益費：
一、依工程施工標準之不同（如新築、拓寬、翻修等）之分界為分段線。
二、依道路寬度不同為分段線。
三、依河川、大排水明溝、鐵路、橋樑、高速公路等為分段線。
四、依地價有顯著差異之分界線為分段線。
但因路線過長時，得依左列情況分段計徵工程受益費：
一、依工程施工標準之不同（如新築、拓寬、翻修等）之分界為分段線。
二、依道路寬度不同為分段線。
三、依河川、大排水明溝、鐵路、橋樑、高速公路等為分段線。
四、依地價有顯著差異之分界線為分段線。