Regulations on Real Estate Appraisal Article 126-1
For buildings other than condominium units prior to rights exchange scheme, the value for the right of site shall be estimated as the figure of total property value multiplied by site value ratio. In the case that the value for the right of site is lower than the value of site as if vacant, the value of site as if vacant will prevail.
中文原文 不動產估價技術規則第126-1條
權利變換前為非屬區分所有之建物者，應以該建物之房地總價乘以基地價值比率計算基地權利價值。
但基地權利價值低於素地價值者，以素地價值為準。
但基地權利價值低於素地價值者，以素地價值為準。