Details of levy clause of constructional advantage Article 86

Lands within construction forbidden area may apply for a postponement of payment of community development fees. After the lifting of said construction forbidden restriction, the in-charge agency of the construction ban shall distribute a copy of the official document on the lifting of the ban to the fee collection agency to facilitate the collection of the accrued fees. In the event that the construction ban has not yet lifted after five (5) complete years since the commencement day of community development fees, the accrued fees shall no longer be re-imposed and the relevant community development charge shall be revoked.
中文原文 工程受益費徵收條例施行細則第86條
禁建區內之工程受益費得申請緩徵,於禁建解除後由主辦禁建機關以解除禁建公文副本函送經徵機關補徵之。
但自該項工程受益費開徵之日起,滿五年仍未解除禁建者,不得再行補徵,該項工程受益費應予註銷。

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