| 摘要: | 本案探討標的位於台北市萬華區大理街403號公園附近，其上已有台糖公司A.B.C三座舊式倉庫，係供五分車駁靠載運原料的舊月台，是台灣最北的製糖遺構，然C2基地之C棟倉庫連同公二用地上之A、B棟倉庫被台北市政府於民國92年9月23日指定為市定古蹟，嚴重影響所有權人台糖公司權益。
又倉庫指定為市定古蹟後勢必造成該建築物及所屬土地無法再行利用，其土地價值與價格也勢必有所影響，為維護及保障所有權人台糖公司權益，本探討主要的目在兼顧所有權人台糖公司財產權、考量現行台北市容積移轉交易市場特性及法令可行性前提下以容積移轉出售方式辦理，並以不動產估價方式分析C2街廓容積移轉出售價格與倉庫被指定為市定古蹟前後，對古蹟所屬基地之權益，以探究建築物指定市定古蹟前後其對所有權人台糖公司權益是否產生減損。
為達前述探討目的，本探討內容共分為五章十七節，本文第一章以舉證法提出探討緣起、動機與目的，並依探討目的，演繹出探討範圍與內容，探討方法、步驟與流程，以利研究進行；第二章為使探討目的有其理論基礎，則以論證法進行文獻回顧，提出本探討之理論架構基礎；第三章以實證法進行台北市市定古蹟所有權人之權益減損調查分析，除了以文獻回顧為基礎論點外，特以不動產估價方式來分析指定市定古蹟前後基地與可移出容積出售價格之權益減損；第四章以驗證法先就台北市市定古蹟所有權人之權益減損進行問題歸納，然後再根據問題初步分析結果，進行議題討論，進而提出台北市市定古蹟所有權人之權益減損課題與因應對策。第五章則經由前四章探討中獲得結論及提出相關建議，並提供後續研究之發展建議。
The study subject is located near the park at No. 403, Dali Street, Wanhua District, Taipei City. In the vicinity, there are three used warehouses labeled A, B and C, which were former platforms used by the Taiwan Sugar Railways to transport sugarcanes. These are the northernmost ancient sugar refineries in Taiwan. However, Warehouse C on Base C2 and Warehouses A and C on type-2 public land were designated as municipal heritages by the Taipei City Government on September 23, 2003. As a result, the rights of the owner, Taiwan Sugar Corporation(TSC), were severely damaged.
The designation of the warehouses as municipal heritages subsequently led to the deprivation of TSC's rights to continue their use of either the construction itself or the land. The designation is also likely to have had an impact on the value and sale prices of the land. To ensure and protect the rights of land and building owners, the study uses TSC's Warehouse C as an example to understand whether there is any loss of rights for TSC after the designation by means of comparing a real estate appraisal of C2 before the designation and the current TDR sale prices of the street block of C2 after the designation while taking into consideration of TSC's property rights, characteristics of the current TDR market in Taipei City, and regulatory requirements.
This study contains five chapters and seventeen sections. In Chapter 1, the cause, motivation, purpose, scope, content, methodology, and procedure of the study are detailed. In Chapter 2, discussions on issues concerning the sale prices of the base and the transferrable building bulk by using a real estate appraisal to compare the sale prices before and after the designation are made. A literature review is also provided as a theoretical foundation for issues related to owner rights. In Chapter 3, an investigation is carried out with regards to the rights damage of TSC after the designation of Warehouse C as a municipal heritage in terms of use, profits, penalties and taxes of the buildings and land. In Chapter 4, a real estate appraisal is conducted on the base before the designation and the value is compared against another appraisal of the current TDR sales price to determine if there is any damage to the overall land rights of TSC. The analysis confirms loss of rights by TSC after the designation. In Chapter 5, conclusions are proposed based on the analysis and discussion in previous chapters, and suggestions are made for the reference of future studies in this area. |
