Details of levy clause of constructional advantage Article 49
Embankment projects shall grade the benefit levels according to the expected benefit under project planning and the past records of flood disasters, and determine the respective percentages of community development fees different grade levels should bear. The lands within the same grading level shall bear a share in proportion to their respective land area percentage to the total land area of their grade.
中文原文 工程受益費徵收條例施行細則第49條
堤防工程依該工程計畫預期發生之效益及以往洪水災害情形劃分等級，按各級效益差別程度，訂定其應分擔受益費總額之比例，各級中各依其所有土地面積與該級總面積之比率計算其應分擔之工程受益費。