English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109948/140897 (78%)
Visitors : 46072901      Online Users : 618
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/121236


    Title: 瑕疵建物價值減損之估算-觀念與應用
    Diminution in Property Values Caused by Structure Defect- Concepts and Calculation
    Authors: 林子欽
    Lin, Tzu-Chin
    Contributors: 地政系
    Keywords:  Defective structure ; stigma effects ; functional obsolescence
    瑕疵建物 ; 污名價損 ; 功能性折舊
    Date: 2018-09
    Issue Date: 2018-12-06 15:31:58 (UTC+8)
    Abstract: Judges often need professional assistance from real estate appraisers in providing written evidence to facilitate a court decision in which the value of a defective building structure is disputed. However, some appraisal reports are distrusted by judges. In defense of the scientific nature of property appraisal, we suggest for a significance test of stigma effects on structure defect prior to undertaking an appraisal. Once the stigma effects are justified, primary appraisal methods can be applied with necessary refinement. When sales comparison method is employed, stigma shall be regarded as a residual of value. In discounted cash flow method, increased risk is deemed as a proxy of stigma represented by a higher discount rate. In the context of cost method, stigma is reasoned as a form of functional obsolescence estimated by the difference between reproduction cost and replacement cost. Real estate appraisal is often argued to be a combination of science and art. We however are opposed to this conventional thinking. Rule of thumb and educated guess are needed in appraisal, but they will not make appraisal an art.
    法官面對不動產瑕疵衍生的價損爭訟時，會希望得到估價專業的協助，提供具有科學性質的參考數據。但是在一些法院判決中，法官表示不信任估價方法，甚至直言報告不符合證據能力的要求。本文以瑕疵建物價值減損為例，建構估價過程所依據的觀念以及程序，並且以實際案例呈現觀念的可操作性。評估瑕疵建物時，必須先謹慎地檢驗污名效果的顯著性。一旦存在污名效果的顯著性，建物瑕疵造成的價格減損，就應該包括修復費用以及污名價值減損。使用比較法時，污名是一個殘餘價值的觀念。污名價損的大小，端視瑕疵發生前之不動產價值、與瑕疵發生後修復後之不動產價值的價差而定。折現現金流量法中污名的價損效果，則是表現在提高的折現率。此外，成本法中的功能性退化，可以表示瑕疵造成的整體建物價損，並以重建成本與重置成本的差額代表污名價損。即使是門應用科學，不動產估價還是需要依賴經驗法則和有根據的猜測。但是「沒有什麼比一個好的理論更加實用（Nothing is more practical than a good theory）」這句話，終究是條應該堅守的底線。
    Relation: 物業管理學報, Vol.9, No.2, pp.47-61
    Data Type: article
    Appears in Collections:[地政學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    47-61.pdf1063KbAdobe PDF2360View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback