Regulations on Real Estate Appraisal Article 85
While several different legal uses are found on a parcel of land, the value of this land parcel could be derived as the sum of values for individual portions with different legal uses or appraised based on the primary use, after taking consideration of the highest and best use, the relationship among those different legal uses, and the difficulty for partitioning this land parcel.
中文原文 不動產估價技術規則第85條
一宗土地內有數種不同法定用途時，應考量其最有效使用及各種用途之相關性及分割之難易度後，決定分別估價或依主要用途估價。