Urban Road Act Article 26
In addition to the provisions of Article 23, the funds required for the construction, improvement and maintenance of urban roads and the funds required for the construction of any additions, extensions, or annexes shall be borne jointly by the local authorities and co-using authorities or private organizations or by a single party as agreed if the road is used jointly with the other authorities or private organizations.
中文原文 市區道路條例第26條
市區道路之修築、改善、養護所需經費，除依第二十三條之規定籌措外，其因與其他機關或私人團體共同使用之道路，或有關之添建、增建、附建等工程所需經費，應由地方主管機關與共同使用機關或私人團體協商共同負擔，或一方單獨負擔。