Details of levy clause of constructional advantage Article 48
The collection of community development fees for embankment projects shall be limited to the directly benefited lands and the improvements thereon within the benefited area of the project and the fees shall be imposed upon the owner, dien right holder, and public land buyer of said lands and the improvements thereon.
中文原文 工程受益費徵收條例施行細則第48條
堤防工程受益費，以工程受益範圍內直接受益之土地及其改良物為徵收標的，向土地及其改良物所有權人、典權人或公地承領人徵收。