Enforcement Act of Land Act Article 40
The rules for the assessment of land value and valuation of constructional improvements with respect to valuation subjects, valuation approaches, valuation procedures, format of valuation report and outsourcing of valuation work shall be prescribed by the Central Land Administration.
中文原文 土地法施行法第40條
地價調查估計及土地建築改良物估價之估價標的、估價方法、估價作業程序、估價報告書格式及委託估價等事項之規則，由中央地政機關定之。