Lands and the improvements thereon of which the use is changed by the government according to relevant laws after the public announcement of imposition of community development fees that are in compliance with the provisions under Article 14 of the Statute shall be exempted from community development fees as of the day of change.

The term "public facility-use lands and the improvements thereon that are used for non-profit making purposes" as referred to under Article 14 of the Statute shall mean roads, railway bases, parks, green lands, official building lands, squares, parking areas, stadiums, assembly venues, police stations and offices, firefighting and bomb shelter facilities, public schools, public hospitals, clinics, waste water treatment plants, public funeral facilities, riversides, up-flow/down-flow waterways, irrigation channels, and private schools, children and youth welfare institutions, senior citizens' welfare institutions, disabled welfare care institutions, public assistance institutions already completing corporate legal person registration, and the existing laneways recognized by the relevant authorities in charge, as well as other public facilities approved and designated by the Ministry of Interior.
The public facility-use lands and the improvements thereon set forth in the preceding paragraph shall be limited to the extent of the total area provided for public use.

The term “public facility-use lands and the improvements thereon reserved pursuant to the Urban Planning Law” as referred to under Article 14 of the Statute shall mean the public facility-use lands and the improvements thereon reserved pursuant to the already approved, announced, and remaining in effect urban plans of the local government.

The term “garrison stations and army camps” as referred to under Article 14 of the Statute shall mean the places where the various agencies and troops of the national military forces are located or stationed and where the property rights are publicly held and the places approved and designated by the Ministry of National Defense pursuant to relevant laws.

The term “military vessels, combat and training vehicles” as referred to under Article 14 of the Statute shall be limited to those under the organization and charge of the national military forces.

Vehicles or vessels passing through the benefited area to prevent an urgent, severe danger or disaster from happening or by special duty requirements of public services or operations shall be exempted from community development fees.

Lands within construction forbidden area may apply for a postponement of payment of community development fees. After the lifting of said construction forbidden restriction, the in-charge agency of the construction ban shall distribute a copy of the official document on the lifting of the ban to the fee collection agency to facilitate the collection of the accrued fees. In the event that the construction ban has not yet lifted after five (5) complete years since the commencement day of community development fees, the accrued fees shall no longer be re-imposed and the relevant community development charge shall be revoked.

In the event that the benefited line or the benefited surface of a city road project is within the agricultural area or reserved area under urban planning, said land area may apply for a postponement of payment of community development fees. After the zone use change in urban planning, the urban planning in-charge agency shall distribute a copy of said change in urban planning to the fee collection agency to facilitate the collection of the accrued fees. In the event that the zone use has not yet been changed after five (5) complete years since the commencement day of community development fees, the accrued fees shall no longer be re-imposed and the relevant community development charge shall be revoked.

In the event that the remaining land area after government’s land expropriation is too small for independent construction use according to the Code of Construction, the community development fees imposed thereon may be eligible for a postponement. After said land has been combined with adjacent land for joint usage, the competent construction authority shall notify the fee collection agency to collect the accrued fees.

In the event that the benefited land sustains a severe disaster and has been granted tax exemption, the community development fees for the term may be eligible for a postponement with the following payments deferred to subsequent terms in order. Where the lost land has not yet been restored after five (5) complete years, the relevant community development charge shall be revoked.

Lands and the improvements thereon losing the cause for fee exemption due to government’s change in land use according to relevant laws within one (1) year of the public notification of collection of community development fees shall be subject to the payment of all accrued fees.

During an air-raid alarm, highways and bridges charging a community development fee shall suspend fee collection from the sounding off of the alarm to three (3) hours after the going off of the alarm.