Act Governing the Allocation of Government Revenues and Expenditures Article 22

When there is construction of roads, levees, ditches, harbors and piers, or other land and water improvement projects within the jurisdiction of a government at any level, that government may collect fees from any real estate or ship that directly benefits from the construction.Collection of fees on construction profits under the preceding paragraph shall be limited to the actual amount of expense directly and indirectly incurred in the given construction project. If the expense for the construction is financed by borrowing, the collection of the fees shall be limited to the amount required for full payment of the borrowed funds and the interest on those funds. However, if continued maintenance is required for the given construction project, fees may continue to be collected in accordance with the required maintenance.Construction projects and the collection of fees on construction profits may be undertaken only after the requisite budgetary procedures have been carried out.
中文原文 財政收支劃分法第22條
各級政府於該管區內對於因道路、堤防、溝渠、碼頭、港口或其他土地改良之水陸工程而直接享受利益之不動產或受益之船舶,得徵收工程受益費。
前項工程受益費之徵收,以各該工程直接與間接實際所費之數額為限;若其工程之經費出於賒借時,其工程受益費之徵收,以賒借之資金及其利息之償付清楚為限;但該項工程須繼續維持保養者,得依其需要繼續徵收。
工程之舉辦與工程受益費之徵收,均應經過預算程序始得為之。

English translation for reference only; the Chinese text prevails. Not legal advice.