Regulations on Real Estate Appraisal Article 125
For the subject property that is a condominium unit prior to rights exchange scheme, the respective value of each unit for its share of rights on the site shall be estimated by means of the site value ratio of the whole property following the rules as below:The value for share of rights on site of individual condominium unit = the value of individual condominium x site value ratio Formula for calculating site value ratio stated in the preceding paragraph is as follows:Site value ratio = unit value of land as if vacant x site size / unit value of land as if vacant x site size +【unit construction cost x (1-accrued depreciation rate) x size of the whole building】Should the estimated value for share of rights on site based on the rule of the above paragraph be apparently unfair due to unusual conditions of the subject condominium, its value can be further adjusted in reference to the value estimated based on Article 126-2.
中文原文 不動產估價技術規則第125條
權利變換前為區分所有建物者，應以全棟建物之基地價值比率，分算各區分所有建物房地總價之基地權利價值，公式如下：各區分所有建物之基地權利價值＝各區分所有建物房地總價×基地價值比率前項基地價值比率之計算公式如下：基地素地單價×基地總面積價值＝─────────────────────────────比率素地單價×基地總面積＋〔營造或施工費單價×（1－累積折舊率）×全棟建物面積〕區分所有建物情況特殊致依第一項計算之基地權利價值顯失公平者，得依第一百二十六條之二計算之基地權利價值予以調整。