Regulations on Real Estate Appraisal Article 99
When the value of a built-up subject property is used as a basis to estimate its value of land portion, the following rules can be employed:1.Land value of the built-up subject property = value of the built-up subject property – building cost of the built-up subject property..2.Unit land value of the built-up subject property = land value of the built-up subject property / land size of the built-up subject propertyIn the case that the land value ratio and building value ratio are known, the following rules also apply to estimate the unit land value based upon the value of the built-up subject property:1.Land value of the built-up subject property = value of the built-up subject property x land value ratio2.Unit land value of the built-up subject property = land value of the built-up subject property / land size of the built-up subject propertyThe land value ratio and building value ratio in the preceding paragraph shall be estimated through appraisal methods and with reference to data surveyed in the local market.
中文原文 不動產估價技術規則第99條
以勘估標的之房地價格推估其基地單價時，得以下列方式估計之：
一、勘估標的之基地價格＝勘估標的之房地價格－勘估標的之建物成本價格。
二、勘估標的之基地單價＝勘估標的之基地價格／勘估標的之基地面積。
勘估標的之土地價值比率及建物價值比率已知者，以勘估標的之房地價格推估其基地單價時，亦得以下列方式估計之：
一、勘估標的之基地價格＝勘估標的之房地價格×土地價值比率二、勘估標的之基地單價＝勘估標的之基地價格／勘估標的之基地面積。
前項所稱土地價值比率及建物價值比率，應參酌當地市場調查資料，運用估價方法計算之。
一、勘估標的之基地價格＝勘估標的之房地價格－勘估標的之建物成本價格。
二、勘估標的之基地單價＝勘估標的之基地價格／勘估標的之基地面積。
勘估標的之土地價值比率及建物價值比率已知者，以勘估標的之房地價格推估其基地單價時，亦得以下列方式估計之：
一、勘估標的之基地價格＝勘估標的之房地價格×土地價值比率二、勘估標的之基地單價＝勘估標的之基地價格／勘估標的之基地面積。
前項所稱土地價值比率及建物價值比率，應參酌當地市場調查資料，運用估價方法計算之。