Regulations on Real Estate Appraisal Article 24
When implementing value adjustments for the value differences between the subject property and the comparable properties to account for the differences in local and individual factors, the percentage adjustment method should the principal method. The dollar adjustment method could also be applied, and reasons for employing this method should be specified in the appraisal report.
中文原文 不動產估價技術規則第24條
比較、分析勘估標的與比較標的之區域因素及個別因素差異並就其中差異進行價格調整時，其調整以百分率法為原則，亦得以差額法調整，並應於估價報告書中敘明。