Details of levy clause of constructional advantage Article 66

For the community development fees on lands within the benefited area of a project subject to consolidation, the following rules shall govern:1.Where the public notice of land consolidation has been followed by a public notice of collection of community development fees, or where the public notice of collection of community development fees has been followed by a public notice of land consolidation before the expiry of the time-limit for fee payment, the community development fees on the lands within the consolidation area shall be charged after the completion of land consolidation and be imposed upon the owners of the reassigned lands under land consolidation according to the zoning of the original benefited area.2.For project-use lands within the consolidation area subject to community development fee payment as set forth under the preceding subparagraph already being listed as cost-sharing lands under land consolidation, the community development fees to be borne by the lands within the consolidation area shall be calculated separately and be exempted from project-use land cost.
中文原文 工程受益費徵收條例施行細則第66條
工程受益區範圍內舉辦土地重劃者,其工程受益費依左列規定辦理:
一、已公告舉辦土地重劃,而後公告徵收工程受益費或已公告徵收工程受益費尚未屆繳納期限而公告舉辦土地重劃者,該重劃地區範圍內土地所應負擔之工程受益費,應俟土地重劃完畢,由新分配之土地各就其原受益區等級,由受分配土地所有人負擔。
二、前款工程受益費之工程用地如已由重劃區於辦理土地重劃列為共同負擔者,該重劃區內土地應負擔之工程受益費,應予單獨計算,不負擔工程用地費用。

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