Regulations on Real Estate Appraisal Article 89
As for land whose soil or underground water is contaminated, the normal value for the land without such contamination shall be first appraised. Based on the test results supplied by clients in respect of soil and underground water contamination and their possible impacts, the diminution in land value is therefore estimated, and this value diminution is subtracted from the normal value to arrive at the value for this contaminated land.
中文原文 不動產估價技術規則第89條
受有土壤或地下水污染之土地，應先估算其未受污染之正常價格，再依據委託人提供之土壤污染檢測資料，考量該土壤或地下水污染之影響，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。