Code of Civil Procedure Article 77-6
In matters arising from security for creditor's rights, a claim's value shall be the value of the secured creditor's right or, when the value of the security is smaller than the value of the creditor's right, the value of such security.
中文原文 民事訴訟法第77-6條
因債權之擔保涉訟，以所擔保之債權額為準；如供擔保之物其價額少於債權額時，以該物之價額為準。