Regulations on Real Estate Appraisal Article 112
The cost approach should in principle be applied for works and improvement to irrigation and soil attached to land. However, the indicated values of sales comparison approach and income approach could also be considered to arrive at the final appraised value.
中文原文 不動產估價技術規則第112條
附著於土地之工事及水利土壤之改良，以成本法估價為原則。
但得斟酌比較法及收益法估價之結果，決定其估價額。
但得斟酌比較法及收益法估價之結果，決定其估價額。