Regulations on Real Estate Appraisal Article 110
The appraisal of crops should be estimated, based on their categories, in consideration of factors such as production environment, agricultural disaster, production technique, production period, age of trees, growth condition, fruiting pattern, management, agricultural facility, and etc.
中文原文 不動產估價技術規則第110條
農作改良物之估價，應依其類別，考量其生產環境、農業災害、生產技術、生產期間、樹齡大小、生長情形、結果習性、管理狀況及農業設施等因素估計之。