Details of levy clause of constructional advantage Article 58
In the event of different ownership over the lands and improvements thereon within the benefited area, the community development fees shall in principle be split between the land owner and improvement owner in proportion to the after-tax value of said land and improvement.
中文原文 工程受益費徵收條例施行細則第58條
受益範圍內之土地及其改良物不屬同一人者，其工程受益費由土地所有權人及改良物所有權人按土地及其改良物之完稅價值比例分擔為原則。