Details of levy clause of constructional advantage Article 61
In the event of one of the following conditions that require a rectification, the community development fee obligor may, upon receipt of payment notice, be exempted from the half payment set forth under Article 16 of the Statute.The amount of unit charge multiplied by area is not consistent with the total amount payable listed on the notice.An error in the name of fee obligor.The target of fee charging has been sold prior to the public notification with the transaction already properly registered.Fees are not derived in accordance with land holding percentage in the case of joint property ownership.Fee calculation fails to provide separate amounts payable for the land and the improvements thereon in the case of different ownership, and where the land owner has filed an application with proper data on the improvements provided.The owner of the target of fee charging has proved to be not the same person listed on the payment notice.
中文原文 工程受益費徵收條例施行細則第61條
工程受益費繳納義務人收到繳納通知單後，如有左列事項申請更正者，免予先行繳納本條例第十六條規定之二分之一款項：
一、單價與面積乘積，與應繳納費額不符者。
二、繳納義務人姓名錯誤者。
三、徵收標的，已於公告徵收前出售，並已辦妥登記有案者。
四、產權共有，未依持分徵收者。
五、土地與其改良物不屬同一人所有而未分別計徵，經土地所有權人提供改良物資料申請者。
六、徵收標的，確非繳納通知單所列之義務人所有者。
一、單價與面積乘積，與應繳納費額不符者。
二、繳納義務人姓名錯誤者。
三、徵收標的，已於公告徵收前出售，並已辦妥登記有案者。
四、產權共有，未依持分徵收者。
五、土地與其改良物不屬同一人所有而未分別計徵，經土地所有權人提供改良物資料申請者。
六、徵收標的，確非繳納通知單所列之義務人所有者。