| Summary: | 碩士 === 國立成功大學 === 都市計劃研究所 === 82 === At the present time, our official assessment system apply the
fixed neighborhood method that is a holdover from manual
appraisal to assess land value for tax purpose. This
paper attempt to improve the published land-price biased
assessment, and construct an accurate and efficient mass
appraisal system. A Computer-Assisted Mass Appraisal(CAMA)
is a modern, cost effective method that can be used by
assessors for assessment administration and periodic,
systematic reappraisal of property. The capability of a CAMA
to store, process, and statistically analyze data enables the
assessor to increase productivity and produce more accurate
and equitable values. Location Value Response Surface(
LVRS) building techniques provide a valuable tool for
analyzing the effect of location on real estate value,
they have already been beneficial in jurisdictios of
various sizes, value ranges, and neighborhood variation, and
increased the accuracy and flexibility of CAMA systems.
This paper incorporates LVRS into CAMA because of their
excellent performance. The new system was tested in the
East District, Tainan City. The use of LVRS enabled
one main valuation formula to be used for the entire
district. Multiple regression provided the calibration
of both physical characteristics and local adjustment.
Compared with traditional assessment, the accuracy and
efficiency of valuation, sales analysis, and data management
of new system have significantly advanced. The performance
of new system have already proven the value in the assessment
profession, and now we have more confidence to assess land
price accurately and efficiently, wherefore, we may improve
the practical problem we met before.
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