House Tax Act Article 11
The standard values of houses shall be assessed by the real estate assessment committee based on the following matters, and announced by the municipality, county (city) government:1. Houses built with various construction materials are divided into types and grades.2. Durability and depreciation standards of various types of houses.3. Establish standards based on the commercial traffic conditions of the streets and villages where the houses are located and the supply and demand situation of houses, and by comparing the real estate transaction prices registered at actual prices in different locations minus the land price.The standard values of houses in the preceding paragraph shall be re-evaluated every three years, and shall be depreciated according to its service life, and its price shall be reduced annually.
中文原文 房屋稅條例第11條
房屋標準價格，由不動產評價委員會依據下列事項分別評定，並由直轄市、縣（市）政府公告之：
一、按各種建造材料所建房屋，區分種類及等級。
二、各類房屋之耐用年數及折舊標準。
三、按房屋所處街道村里之商業交通情形及房屋之供求概況，並比較各該不同地段實價登錄之不動產交易價格減除土地價格部分，訂定標準。
前項房屋標準價格，每三年重行評定一次，並應依其耐用年數予以折舊，按年遞減其價格。
一、按各種建造材料所建房屋，區分種類及等級。
二、各類房屋之耐用年數及折舊標準。
三、按房屋所處街道村里之商業交通情形及房屋之供求概況，並比較各該不同地段實價登錄之不動產交易價格減除土地價格部分，訂定標準。
前項房屋標準價格，每三年重行評定一次，並應依其耐用年數予以折舊，按年遞減其價格。