舊曲新唱？－－2012年後土地徵收補償新制之評析與展望

New Lyrics with Old Tunes: A Critical Review of the New Takings Law in Taiwan

本文梳理2012 年實施之土地徵收條例新法，觀察行政機關辦理徵收、訴願會與行政法院處理徵收案件，是否落實新法之要求。本文雖然發現訴願審議委員會與（高等）行政法院有在部分案件積極審查徵收補償數額之估定，但仍有部分訴願決定和法院判決，仍率由舊章、因襲舊法時代之錯誤見解。2012 年中，實價登錄制度亦開始實施，至今累積數十萬真實交易資料；但這些寶貴的真實交易數據，至今尚未直接用在徵收補償估價。本文主張應該將真實交易資料，用於特徵迴歸模型，以取代目前地方政府地價人員或不動產估價師使用之傳統比較銷售法。

This article reviews the administrative appeal cases and administrative court cases rendered since the new Land Condemnation Act went into force in 2012. While in some cases, the administrative appeal review committee and the High Administrative Court were active in reviewing the assessment of takings compensation, some appeal and court decisions still followed the ill-thought legal interpretations inherited from the old-law era. Also since 2012, all real estate transaction prices have to be reported and registered. To date, hundreds of thousands of transaction data have already been included in the official data set. These precious data, however, were under-utilized, at least not yet used in appraisals of takings compensation. This article contends that hedonic regression models and these data should be used in assessing the compensation due to condemnees. Statistical methods should complement, if not replace, the conventional comparable sale approach now used by real estate appraisers and the competent authority.