Water Act Article 88
The flood control beneficiary fees shall be levied on owners of land situated in the districts that receive the benefits. If such land is attached with liens, the fees shall be levied on the lienholders.If any plants, mines, stores, or other building improvements are erected on such land under the preceding paragraph, the levy shall be in proportion to the benefits received according to the levy rules promulgated.
中文原文 水利法第88條
防洪受益費，向受益區域之土地所有權人徵收之；其設有典權者，向典權人徵收之。
前項土地上設有工廠、礦場、商店或其他建築改良物者，其徵收標準，應按受益程度訂定細則徵收之。
前項土地上設有工廠、礦場、商店或其他建築改良物者，其徵收標準，應按受益程度訂定細則徵收之。