Regulations on Real Estate Appraisal Article 102
When appraising a property whose existing floor capacity ratio is over the legal one, this appraisal shall be based upon the current conditions of the legitimate part of the subject property, and impacts of the law-permissible floor capacity on appraisal need to be detailed in the appraisal report.
中文原文 不動產估價技術規則第102條
實際建築使用之容積率超過法定容積率之房地估價，應以實際建築使用合法部分之現況估價，並敘明法定容積對估值之影響。