Details of levy clause of constructional advantage Article 24
Foot bridge and pedestrian underpass projects of city roads shall not charge a community development fee. However, elevated or underground long-distance roads as part of city road system and constructed exclusively for traffic diversion may charge a community development fee from vehicles using said road facility. For the imposition of said community development fees, relevant provisions under Chapter III shall apply mutatis mutandis.
中文原文 工程受益費徵收條例施行細則第24條
市區道路之陸橋及人行地下道工程得不徵收工程受益費。
但在市區道路系統中為疏導交通而專設之高架或地下之長程道路，得向通行該等道路設施之車輛徵收工程受益費。
其工程受益費之徵收準用第三章有關之規定辦理。
但在市區道路系統中為疏導交通而專設之高架或地下之長程道路，得向通行該等道路設施之車輛徵收工程受益費。
其工程受益費之徵收準用第三章有關之規定辦理。