Regulations on Real Estate Appraisal Article 111
Crops valuation methods are as follows:1. For crops that are young and still far away from its harvest time, the value of crops should be estimated based on planting and nurturing expenses, together with growing condition of crops.2. For crops that are close to their harvest, the value of crops should be estimated based on expected yield and market price, and the expenses needed between the date of value opinion and the harvest could be deducted if necessary.3. For crops whose harvest time is over a year away, and the harvest value can be expected, the value of crops should be estimated based on the price in the local area. The future price in harvest is estimated and discounted to the date of value opinion. However, the expenses needed between the dateof value opinion and the harvest should be deducted.
中文原文 不動產估價技術規則第111條
農作改良物之估價方式如下：
一、農作改良物幼小且距孳息成熟期尚長者，依其種植及培育費用，並視作物生長情況估計之。
二、農作改良物接近孳息成熟期者，應估計其收穫量及市場價格，必要時得扣減價格日期至作物孳息成熟期間收成所應投入之費用。
三、農作改良物距成熟期一年以上，且有期待收穫價值者，得以產地價格為基礎，推估未來收穫價格後，折算為價格日期之價格。
但應扣除價格日期至作物孳息成熟期間收成所應投入之費用。
一、農作改良物幼小且距孳息成熟期尚長者，依其種植及培育費用，並視作物生長情況估計之。
二、農作改良物接近孳息成熟期者，應估計其收穫量及市場價格，必要時得扣減價格日期至作物孳息成熟期間收成所應投入之費用。
三、農作改良物距成熟期一年以上，且有期待收穫價值者，得以產地價格為基礎，推估未來收穫價格後，折算為價格日期之價格。
但應扣除價格日期至作物孳息成熟期間收成所應投入之費用。