Details of levy clause of constructional advantage Article 89
In the event that the benefited land sustains a severe disaster and has been granted tax exemption, the community development fees for the term may be eligible for a postponement with the following payments deferred to subsequent terms in order. Where the lost land has not yet been restored after five (5) complete years, 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89條
受益土地遇有嚴重災害，經核定減免賦稅者，當期之工程受益費得申請緩徵，按徵收期別年限遞延之。
但土地流失滿五年尚未浮復，該項工程受益費應予註銷。
但土地流失滿五年尚未浮復，該項工程受益費應予註銷。