Details of levy clause of constructional advantage Article 90
Lands and the improvements thereon losing the cause for fee exemption due to government’s change in land use according to relevant laws within one (1) year of the public notification of collection of community development fees shall be subject to the payment of all accrued fees.
中文原文 工程受益費徵收條例施行細則第90條
土地及其改良物於公告徵收工程受益費一年內，因政府機關依法規定變更用途，原為免徵原因消失者其免徵費額應予補徵。