Water Act Article 87
The government may levy flood control beneficiary fees in light of the benefits received by beneficiaries from its flood control work. The districts and standards for the purpose of collecting such fees by the authority-in-charge at municipal, or country (city) level shall be promulgated by the central authority-in-charge.
中文原文 水利法第87條
政府因辦理及維護防洪工程，得向受益者分別輕重徵收防洪受益費。
直轄市或縣（市）主管機關徵收防洪受益費之區域及標準，由中央主管機關定之。
直轄市或縣（市）主管機關徵收防洪受益費之區域及標準，由中央主管機關定之。