Details of levy clause of constructional advantage Article 88
In the event that the remaining land area after government’s land expropriation is too small for independent construction use according to the Code of Construction, the community development fees imposed thereon may be eligible for a postponement. After said land has been combined with adjacent land for joint usage, the competent construction authority shall notify the fee collection agency to collect the accrued fees.
中文原文 工程受益費徵收條例施行細則第88條
土地被政府徵收到剩餘面積依建築法規定不能單獨建築使用時，其工程受益費得申請暫緩徵收，俟與鄰地合併使用時由主管建築機關通知經徵機關補徵之。