Regulations on Real Estate Appraisal Article 105
For a legal property whose originally permitted use is in conflict with the present land use control, the appraisal shall be based upon the uses that are allowable by the current zoning regulations, and the value difference between the current use and the law-permissible uses be specified in an appraisal report.
中文原文 不動產估價技術規則第105條
建物原核定用途與現行土地使用管制不符之合法建物，應以現行土地使用分區管制允許之建物用途估價，並就其與建物法定用途估價之差額於估價報告書中敘明。