[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-appraisal-015":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"不動產估價概要","appraisal","不動產估價 · Appraisal","不動產估價","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-113-1-不動產估價概要-015","house-113-1-appraisal-015",113,1,15,"有關特殊宗地估價敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"農場或牧場之估價，以比較法估價為原則","公共設施用地及公共設施保留地之估價，應考慮政府徵收土地之可能價格評估之","高爾夫球場之估價，應考慮會員制度、球場設施、開發成本、收益及營運費用等因素","鹽田之估價無買賣實例者，得以附近土地價格為基礎，考慮其日照、通風、位置及形狀等差異，比較推估之","B",null,"本題考點：特殊宗地估價各條所定的估價原則，重點在公共設施保留地的推估基礎。\n【正解理由】依《不動產估價技術規則》第 97 條，公共設施用地及公共設施保留地之估價，以比較法估價為原則；無買賣實例者，得比較其與毗鄰土地使用分區及使用強度差異，及土地價值減損情況，並斟酌毗鄰土地平均價格為基礎推算之。條文所定的推算基礎是毗鄰土地的平均價格與價值減損情況，而不是政府徵收土地的可能價格，故選 B。\n【逐項排除】\n(A) 敘述正確。依本規則第 93 條，農場或牧場之估價，以比較法估價為原則；無買賣實例者，得以附近土地價格為基礎，考慮其位置、形狀、地形、土壤特性及利用狀況等差異，比較推估之。\n(B) 敘述錯誤。本規則第 97 條先要求以比較法為原則，無買賣實例時才回到毗鄰土地平均價格與價值減損情況推算，全條並未以徵收可能價格作為評估依據。\n(C) 敘述正確。依本規則第 91 條，高爾夫球場之估價，應考慮會員制度、球場設施、開發成本、收益及營運費用等因素。\n(D) 敘述正確。依本規則第 94 條，鹽田之估價無買賣實例者，得以附近土地價格為基礎，考慮其日照、通風、位置及形狀等差異，比較推估之。\n【記憶點】特殊宗地一律先走比較法，沒有買賣實例才退回附近或毗鄰土地價格推估。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-appraisal-014","有關收益法的公式，下列何者錯誤？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-appraisal-016","有關權利估價敘述，下列何者正確？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-appraisal-013","收益資本化率決定的方法中與銀行貸款成數相關的是那一個方法？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-appraisal-017","下列那種情況評估的是特殊價格？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-appraisal-012","下列對於有效總收入與總收入之間關係的敘述何者正確？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-appraisal-018","影響不動產價格的三大因素中區域因素甚為重要，下列敘述何者非屬區域因素的描述？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-015",114,"下列各項原則中，何者最能說明畸零地價格偏高的現象？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-015",112,"依不動產估價技術規則之規定，有關特殊宗地估價之敘述，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-015",111,"某建物於五年前取得使用執照，目前重建成本 1,000 萬元，殘餘價格率 5%，經濟耐用年數 50 年，請問以定額法估算之建物成本價格為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-015",110,"依不動產估價技術規則規定，下列有關特殊宗地之估價，何者敘述錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-015",109,"估價人員應用收益法估價時，若某建物經濟耐用年數 45 年、經歷年數 10 年、殘價率 10%，當採取等速折舊型時，建物價格日期當時價值未來每年折舊提存率為何？",1786689129069]