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Chapter Law Content

Chapter V, Overheads
Article 24
The overheads of the Irrigation Association are supplemented with the following sources:
1.Membership dues;
2.Operation revenue;
3.Financial earnings;
4.Government subsidies;
5.Donations and grants;
6.Income from other legal sources as stipulated by pertinent statutes.
Earnings accrued from aforementioned sources are exempted from business and income taxes.
Article 25
Membership dues of the Irrigation Association shall be collected from members mentioned in the preceding Article 14.
For members who request to increase either the irrigation water volume, or the benefit from drainage irrigation, their membership dues shall increase accordingly based on their earnings.
For membership dues that have not been levied for 5 years since the first day of their scheduled collection, they shall not be collected. However, for cases in which dues that have been reassigned to compulsory collection, but have not been concluded, this article does not apply.
Before collection of membership dues is completed, the government shall earmark budgets to subsidize the Irrigation Association.
Article 26
The Irrigation Association shall collect construction fees from members who directly benefit from water conservancy construction programs approved, or designated by supervising authorities in accordance with the Irrigation Association's actual needs. Starting from the second year, as each lot derives benefits, construction fees shall be collected annually, within the limit of total construction fees.
If purposes of the lots deriving benefits are amended, lot owner shall be responsible for construction fees that have not been paid. If lot ownership is transferred to a new proprietor, the new proprietor shall be responsible for paying construction fees.
Article 27
New members to the Irrigation Association, or members who benefit from the expansion of new construction projects, shall share construction fees proportionally; money collected would be used as special-purpose funds. The aforementioned money shall not be appropriated or used without the approval of supervising authorities.
Article 28
The Irrigation Association shall collect fees for building and surplus water utilization, and the fees shall be classified as operation revenue.
Article 29
The Irrigation Associations shall formulate criteria and measures for collecting various fees according to those 4 aforementioned Articles. Supervising authorities shall establish such fee collection for criteria and measures.
Article 30
Membership dues and construction fees established in the organization constitution, if not paid by obligators as scheduled, there shall be an incremental 1-percent overdue fine for every three days. But the incremental overdue fines shall not exceed 10 percent of the total.
Membership dues and construction fees, if not paid after 30 days, irrigation associations shall prepare a letter of receivables on demand, along with an overdue fine petition to court for compulsory execution. Obligators shall propose a letter of exception if unwilling to accept court ruling; but no letter of exception shall be proposed afterwards. Court ruling shall come into effect within 7 days.
Article 31
The Irrigation Association's total annual revenue, except necessary expenditure on wages and administrative expenses, shall be used for the constructions, maintenance, and improvement of irrigation facilities; public funds, disaster relief arrangement funds and depreciation arrangement funds shall be allotted with discretion.
Aforementioned public funds and arrangement funds shall not be employed without the approval of supervising authorities.
Article 32
The Irrigation Association's funds shall be collected and managed by supervising authorities' designated financial institutions. 20 percent from the revenue surplus shall be appropriated for the Joint Irrigation Association's counseling and assistance fees.
Article 33
Budgets and final accounts shall be earmarked for the Irrigation Association's annual revenue and expenditure.
The supervising authorities shall be in charge of earmarking budgets and final accounts.
Regulations for annual budgets of the Irrigation Association and Regulations for financial statements of the Irrigation Association shall be promulgated by supervising authorities. budgets and
Article 34
Supervising authorities shall formulate accounting systems and financial affairs management of the Irrigation Association.
Regulations for accounting systems and financial affairs management of the Irrigation Association shall be promulgated by supervising authorities.