Land Act Article 151
On the basis of the results obtained from the investigation made according to the provisions of the preceding Article, different grades of land values shall be fixed by grouping together plots of land whose values approximate to one another and whose location is mutually adjacent or which belong to the same category; and under each of these grades the average or the median of the market values or income values of those plots of land which are investigated by sampling shall be taken as the average land value of that grade.
中文原文 土地法第151條
依據前條調查結果，就地價相近及地段相連或地目相同之土地，劃分為地價等級，並就每等級內抽查宗地之市價或收益價格，以其平均數或中數為各該地價等級之平均地價。