Land Act Article 150
To serve as the basis for the assessment of the standard land value, an investigation by sampling shall be made of the market values or income values of land prevailing during the last two years. The number of plots of land to be investigated by sampling may vary with the number of categories of land involved and with the greater or lesser differences in the values of the plots under investigation.
中文原文 土地法第150條
地價調查，應抽查最近二年內土地市價或收益價格，以為查定標準地價之依據，其抽查宗數，得視地目繁簡地價差異為之。