Regulations on Real Estate Appraisal Article 95
The appraisal of pond, swamp or graveyard 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, and land use between the neighborhoods land parcels and the subject pond to arrive at the final appraised value.
中文原文 不動產估價技術規則第95條
池沼、墓地之估價，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，考慮位置、形狀、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，考慮位置、形狀、利用狀況等差異，比較推估之。