Regulations on Real Estate Appraisal Article 97
The appraisal of land for construction of public facility or land reserved for construction of public facility should in principle apply sales comparison approach. In the case that there is no previous sales data, the value could be estimated by comparison of zoning and land use density between neighboring land parcels and the subject property, and taking into account the possible value diminution, together with the average value of the neighboring land parcels.
中文原文 不動產估價技術規則第97條
公共設施用地及公共設施保留地之估價，以比較法估價為原則。
無買賣實例者，得比較其與毗鄰土地使用分區及使用強度差異，及土地價值減損情況，並斟酌毗鄰土地平均價格為基礎推算之。
無買賣實例者，得比較其與毗鄰土地使用分區及使用強度差異，及土地價值減損情況，並斟酌毗鄰土地平均價格為基礎推算之。