Agricultural Development Act Article 12

The change of land use as stated in the first paragraph of Article 10 shall be subject to the payment of a feedback fund based on its business nature of the land in use. The said fund shall then be submitted to the Agriculture Development Fund established by the central competent authority pursuant to Article 54 for the purposes of agricultural development and farmers’ welfare.The payment and use of the monetary or in-kind donation of feedback nature or contribution for the change of land use as already stipulated in the respective laws of the business on the said land shall be proceeded pursuant to the governing law. In cases where the land is categorized as agricultural land, the exemption of payment is only applicable to those persons who had already made the payment prior to the taking effect of this revised Act of January 4, 2000; and in all other cases, authorities concerned shall allocate half of the payment collected, both monetary and in-kind, for the purpose as stipulated in the preceding paragraph.The regulations of the payment, appropriation, allocation and the standard of payment of the feedback funds, monetary and in-kind fund, as stated in the first two paragraphs, shall be formulated by the central competent authority in concert with other authorities concerned.The change of land use pursuant to the first paragraph of Article 10 may be exempted from the payment of feedback fund if any of the following is satisfied:1.Government projects of public construction or welfare facilities.2.Government projects of development of rural areas or facilities of farmers’ welfare.3.Infrastructure or facilities in areas notified by the Ministry of Economic Affairs as land subsidence, or in designated remote areas or on offshore islands by the central competent authority.
中文原文 農業發展條例第12條
第十條第一項用地之變更,應視其事業性質,繳交回饋金,撥交第五十四條中央主管機關所設置之農業發展基金,專供農業發展及農民福利之用。
各目的事業相關法令已明定土地變更使用應捐贈或繳交相當回饋性質之金錢或代金者,其繳交及使用,依其法令規定辦理。
但其土地如係農業用地,除本條例中華民國八十九年一月四日修正施行前已收繳者,得免予撥交外,各相關機關應將收繳之金錢或代金之二分之一依前項規定辦理。
前二項有關回饋金、金錢或代金之繳交、撥交與分配方式及繳交基準之辦法,由中央主管機關會商相關機關定之。
第十條第一項用地之變更,有下列情形之一者,得免繳交回饋金:
一、政府興辦之公共建設及公益性設施。
二、政府興辦之農村建設及農民福利設施。
三、興辦之建設、設施位於經濟部公告為嚴重地層下陷地區,或中央主管機關所定偏遠、離島地區。

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