Details of levy clause of constructional advantage Article 87

In the event that the benefited line or the benefited surface of a city road project is within the agricultural area or reserved area under urban planning, said land area may apply for a postponement of payment of community development fees. After the zone use change in urban planning, the urban planning in-charge agency shall distribute a copy of said change in urban planning to the fee collection agency to facilitate the collection of the accrued fees. In the event that the zone use has not yet been changed 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.