Details of levy clause of constructional advantage Article 53

For waterway dredging projects with water transportation as central purpose, the community development fees shall be imposed upon vessels; for those with water drainage as central purpose, said fees shall be imposed upon the lands and the improvements thereon within the planned benefited area of the project.For projects charging community development fees from lands and the improvements thereon as set forth in the preceding paragraph, relevant provisions under Chapter VII on embankment projects shall apply mutatis mutandis; for projects charging the fees from vessels, the fee charging standards thereof shall be provided by the relevant local government.
中文原文 工程受益費徵收條例施行細則第53條
疏濬水道工程以航運為主要目的者,其工程受益費向船舶徵收;以排水為主要目的者,向該水道計畫受益區域之土地及其改良物徵收。
前項以土地及其改良物為徵收標的者,準用第七章堤防工程有關之規定辦理;以船舶為徵收標的者,其徵收標準由地方政府定之。

English translation for reference only; the Chinese text prevails. Not legal advice.