Regulations on Real Estate Appraisal Article 84
For an appraisal of several contiguous parcels of land to be assembled to be one for land use purpose, the appraised value should be based on the assembled land parcel and values apportioned to respective land parcels are in proportion to their relative share of land value prior to assembly.For several contiguous parcels of land that are under the same ownership but whose land use purpose is not to assemble them into one, appraisal for those land parcels follows regulations stated in the previous paragraph.
中文原文 不動產估價技術規則第84條
數筆土地合併為一宗進行土地利用之估價，應以合併後土地估價，並以合併前各筆土地價值比例分算其土地價格。
非以合併一宗進行土地利用為目的之數筆相連土地，其屬同一土地所有權人所有者，比照前項規定計算。
非以合併一宗進行土地利用為目的之數筆相連土地，其屬同一土地所有權人所有者，比照前項規定計算。