本文基於改進公告土地現值評定制度之目標，藉由相關文獻、圖籍資料及實地與 地價查估人員訪談，發掘公告土地現值評定結果，於橫斷面之不公平問題。過去之文獻多數 以迴歸分析法分離影響地價因素，藉以作為短時間內查定大量土地價格的方式，期望能解決 前述問題。 本研究以為，地價的呈現係各種土地基本條件與社會經濟條件組成之反應。運用迴歸分 析法，理論上應可求出土地之合理價格與合理之分佈狀態；惟過去之房地產景氣循環經驗顯 示，某些價格之組成係投機炒作等非理性行為之結果，若以此等資料作為資料庫，藉以評估 公告土地現值，則評定結果將是一受到扭曲之價格。有鑑於此，本研究以量價分離之理念， 結合土地評點法與標準宗地制度，期能回歸以土地特性進行評價之方式，以改進現行公告土 地現值查估，忽略宗地個別性、實例資料缺乏代表性與適用期間過長等相關問題。
This paper is to resolve the problems of Current Assessed Land Value, including that value neglects personality, that comparative data lacks representation, and that Current Assessed Land Value is overused in time. Most references applied the multi-regression method to mass appraisal for Current Assessed Land Value. Large, correct database is necessary to find the factors influencing land value. Fundamentally, using multi-regression can find those influence factors and reasonable land value. However the land value in Taiwan is sometimes destroyed by unreasonable factors, such as land speculation. Using these data to find factors and to predict land value is risky for the land policy. Therefore this study intends to adopt Delphi for land characteristics to assess land value. Finally there are suggestions for law making.
