Regulations on Real Estate Appraisal Article 104
For appraisal of a property that is at present not in its highest and best use, the normal value based on its highest and best use shall be first estimated, followed by adjustments to reflect the current low use condition.
中文原文 不動產估價技術規則第104條
未達最有效使用狀態之房地估價，應先求取其最有效使用狀態之正常價格，再視其低度使用情況進行調整。