Act to Restore Victim's Rights Infringed by Illegal Acts of the State During the Period of Authoritarian Rule Article 15
The value of a piece of real estate the ownership of which had been deprived shall be calculated in accordance with the following criteria:1.Where the piece of real estate in question is a piece of land, its value shall be calculated by the assessed present value of the land at the date this Act takes effect divided by the ratio of the assessed present value of the land and the fair market value. But for a piece of land designated for public facilities, it shall be calculated according to the average market value of its adjoining land not so designated.2.Where the piece of real estate in question is a building, its value shall be calculated according to its replacement price at the date this Act takes effect. Where the said replacement price cannot be calculated, the Restoration of Rights Foundation may determine its value, which shall be not more than 5,000,000 NTD.Detailed regulations governing the appraisal method, appraisal procedures, the commissioned appraisal of real estate provided in the preceding Paragraph, as well as other relevant matters shall be drafted by the Restoration of Rights Foundation and submitted to the Executive Yuan for approval.
中文原文 威權統治時期國家不法行為被害者權利回復條例第15條
被剝奪財產所有權之不動產價值，依下列基準計算之：
一、土地依本條例施行之日當期之公告土地現值除以公告土地現值占一般正常交易價格百分比計算之。
但公共設施用地，應按毗鄰非公共設施保留地之平均價值。
二、建物依本條例施行之日之重建價格。
但無法計算重建價格者，權利回復基金會得認定為新臺幣五百萬元以下之價值。
前項不動產價值之估價方法、估價作業程序、委託估價及其他相關事項之辦法，由權利回復基金會會商內政部擬訂，報請行政院核定。
一、土地依本條例施行之日當期之公告土地現值除以公告土地現值占一般正常交易價格百分比計算之。
但公共設施用地，應按毗鄰非公共設施保留地之平均價值。
二、建物依本條例施行之日之重建價格。
但無法計算重建價格者，權利回復基金會得認定為新臺幣五百萬元以下之價值。
前項不動產價值之估價方法、估價作業程序、委託估價及其他相關事項之辦法，由權利回復基金會會商內政部擬訂，報請行政院核定。