Details of levy clause of constructional advantage Article 42
The collection of community development fees for the benefited part under the irrigation objective of a reservoir project or for an entire irrigation reservoir project shall be limited to the lands within the benefited area and the fees shall be imposed upon the owner, dien right holder, or public land buyer of said lands.
中文原文 工程受益費徵收條例施行細則第42條
水庫工程之灌溉目標受益部分或灌溉專用水庫，其工程受益費之徵收，以受益範圍內之土地為徵收標的，向該土地所有權人、典權人或公地承領人徵收之。