Regulations on Real Estate Appraisal Article 106
A built-up property could be regarded as a vacant land if the building upon it becomes worthless. However, the demolition cost of the building should be considered to make necessary value adjustments.
中文原文 不動產估價技術規則第106條
建物已不具備使用價值，得將其基地視為素地估價。
但應考量建物拆除成本予以調整之。
但應考量建物拆除成本予以調整之。