Spatial Planning Act Article 28

The central competent authority shall collect environmental conservation fees from any applicant who receives land use permits to cover expenses related to the environmental conservation. The competent authorities of municipalities and counties (cities) shall also collect impact fees from applicants, which shall be used to improve or construct public facilities. Impact fees may be paid in the form of constructible land inside the areas that are covered by land use permits.After collecting the impact fees stated in the preceding paragraph, the competent authorities of municipalities and counties (cities) shall use these funds in a certain period for the purposes specified in the preceding paragraph. If they fail to do so, applicants may request the competent authorities of municipalities and counties (cities) to return the impact fees.The collection of impact fees, referred to in Paragraph 1, is intended to support the implementation of spatial plans, or similar fees are to be collected under other regulations, then the impact fees may be reduced or not collected.The central competent authority shall establish regulations regarding the collection, the rates, periods in which the funds must be used, usage, reduction and exemption of impact fees and return of impact fees, the payment of impact fees with constructible land, and related matters of environmental conservation fees and impact fees, referred to in the three preceding paragraphs.Each competent authority of municipality or county (city) may set up a fund of the collected impact fees and shall establish regulations with respect to the administration and utilization of the fund.