Regulations on Real Estate Appraisal Article 27
A real estate appraiser should adopt at least three comparable properties, and through the process of estimation and review stated in the preceding Article, to arrive at the indicated values of the subject property. The reliability of collected data for comparable properties, and the degree of similarity in formation of values between the comparable properties and the subject property are then taken into account to determine the sales comparison value of the subject property. In addition, details of all adjustments undertaken need to be stated.
中文原文 不動產估價技術規則第27條
不動產估價師應採用三件以上比較標的，就其經前條推估檢討後之勘估標的試算價格，考量各比較標的蒐集資料可信度、各比較標的與勘估標的價格形成因素之相近程度，決定勘估標的之比較價格，並將比較修正內容敘明之。