Regulations on Real Estate Appraisal Article 83
Land appraisal in anticipation of later land assembly or partition should take account of the possible value changes before and after assembly or partition, and adjustments to land value are made accordingly.
中文原文 不動產估價技術規則第83條
以合併或分割為前提之宗地估價，應考慮合併或分割前後之價格變動情形，而予酌量增減。