Regulations on Real Estate Appraisal Article 93
The appraisal of farms or postures should in principle apply sales comparison approach. In the case that there is no previous sales data, the value could be estimated based on the value of land parcels in the neighborhood, and by comparison of the location, shape, topography, soil characteristic, and land use between the neighborhoods land parcels and the subject farm or pasture to arrive at the final appraised value.
中文原文 不動產估價技術規則第93條
農場或牧場之估價，以比較法估價為原則。
無買賣實例者，得以附近土地價格為基礎，考慮其位置、形狀、地形、土壤特性及利用狀況等差異，比較推估之。
無買賣實例者，得以附近土地價格為基礎，考慮其位置、形狀、地形、土壤特性及利用狀況等差異，比較推估之。