Regulations on Real Estate Appraisal Article 118-1
When agricultural right is valued, the following factors shall be taken into account: purposes, method of agreement, duration of interest, the amount of land rent, restriction on conveyance of rights, social conventions, special improvement on land to improve productivity or convenience of use.
中文原文 不動產估價技術規則第118-1條
農育權估價，應考慮設定目的、約定方法、權利存續期間、支付地租之有無及高低、權利讓與之限制、民間習俗、得為增加土地生產力或使用便利之特別改良等因素估計之。