Regulations on Real Estate Appraisal Article 92
The appraisal of woodland can employ sales comparison approach income approach, or cost approach depending on the growth of the wood. When the cost approach is applied, forestation cost, land improvement cost, and road excavation cost should be considered in calculation of total costs.
中文原文 不動產估價技術規則第92條
林地之估價，得視林木之成長情形而分別採取比較法、收益法及成本法估計之。
於採成本法估價時，其總費用之計算，應考量造林費、林地改良費及道路開挖費用。
於採成本法估價時，其總費用之計算，應考量造林費、林地改良費及道路開挖費用。