英文摘要 |
Property assessment undertaken by the public sector is essential to taxation and land policies. Thus, a reliable assessment system is required. However, assessment errors are inevitable due to constraints of time, manpower and budgets. The valuation zone system employed in Taiwan has often attracted criticism but such criticism generally lacks convincing evidence. This study first reviews the methods for evaluating the performance of property assessment. The suitability of such methods is first considered and the methods are then applied to systematically examine property assessment in the Nei-hu and Nan-gang districts of Taipei city. The current valuation zone system is found to have performed satisfactorily in that only very minor vertical inequity is detected. However, the empirical evidence also suggests that more attention should be paid to the inconsistency of assessment ratios among valuation zones, and between areas at different phases of development. In addition, the nonlinear relationship between a structure's age, floor area and land size and its property value is likely to be responsible for the assessment errors detected. |