Regulations on Real Estate Appraisal Article 86
The influence on land value caused by the building upon the land should be considered when this parcel of land is appraised. This rule does not apply when the appraised subject is assumed to be vacant land and the assumption is stated in the appraisal report.
中文原文 不動產估價技術規則第86條
附有建物之宗地估價，應考慮該建物對該宗地價格造成之影響。
但以素地估價為前提並於估價報告書敘明者，不在此限。
但以素地估價為前提並於估價報告書敘明者，不在此限。