Regulations on Real Estate Appraisal Article 88
For a parcel of land whose use is restricted due to facilities passing through above or below, the normal market value without the restriction should be estimated at first, followed by consideration of the effects of the restriction. The expected diminution of land value associated with the land use restriction will be deducted from the normal market value to arrive at the value of land appraised.
中文原文 不動產估價技術規則第88條
土地之上下因有其他設施通過，致使用受限制之宗地，應先估算其正常價格，再考量該設施通過造成土地利用之影響，並計算其地價減損額後，從正常價格中扣除之，以其餘額為該宗地之價格。