The Equalization of Land Rights Act Article 15
The procedure for the assessment or reassessment of land value by the competent authorities of Special Municipality or County / City shall be as follows:1.Investigate the transaction prices and income values of lands occurring in the last 12 months by sections.2.Demarcate land value sections and evaluate section values according to the investigation, then transmit the result to the Land Value Evaluation Committee for finalization.3.Calculate the land value of each plot.4.Publicly announce the land values for 30 days for the landowners to declare the values of their lands.5.Compile land value rolls and general registers of landowners in accordance with the declared land values.
中文原文 平均地權條例第15條
直轄市或縣（市）主管機關辦理規定地價或重新規定地價之程序如左：
一、分區調查最近一年之土地買賣價格或收益價格。
二、依據調查結果，劃分地價區段並估計區段地價後，提交地價評議委員會評議。
三、計算宗地單位地價。
四、公告及申報地價，其期限為三十日。
五、編造地價冊及總歸戶冊。
一、分區調查最近一年之土地買賣價格或收益價格。
二、依據調查結果，劃分地價區段並估計區段地價後，提交地價評議委員會評議。
三、計算宗地單位地價。
四、公告及申報地價，其期限為三十日。
五、編造地價冊及總歸戶冊。