Regulations on Real Estate Appraisal Article 87
The method of land development analysis may be applied in appraising the value of land assumed to be soon developed. The value thus derived should be compared with the sales comparison value or income value to decide the final appraised value.
中文原文 不動產估價技術規則第87條
對以進行開發為前提之宗地，得採土地開發分析法進行估價，並參酌比較法或收益法之評估結果決定其估價額。