The classification of the land improvements is in accordance with Article 5 of the Land Law.

The cost approach is in principle applied to building valuation.
The auxiliary installations could be included in building valuation.

The appraisal of crops in this Regulation refers to the appraisal of fruit trees, tea trees, canes, ornamental flowers and trees, forestation trees, and other various types of which are attached crops land.

The appraisal of crops should be estimated, based on their categories, in consideration of factors such as production environment, agricultural disaster, production technique, production period, age of trees, growth condition, fruiting pattern, management, agricultural facility, and etc.

Crops valuation methods are as follows:
1. For crops that are young and still far away from its harvest time, the value of crops should be estimated based on planting and nurturing expenses, together with growing condition of crops.
2. For crops that are close to their harvest, the value of crops should be estimated based on expected yield and market price, and the expenses needed between the date of value opinion and the harvest could be deducted if necessary.
3. For crops whose harvest time is over a year away, and the harvest value can be expected, the value of crops should be estimated based on the price in the local area. The future price in harvest is estimated and discounted to the date of value opinion. However, the expenses needed between the date
of value opinion and the harvest should be deducted.

The cost approach should in principle be applied for works and improvement to irrigation and soil attached to land. However, the indicated values of sales comparison approach and income approach could also be considered to arrive at the final appraised value.

For a building where the soil or underground water underneath is contaminated, the normal value for this building without such contamination shall be first appraised. Based on the test results supplied by clients in respect of soil and underground water contamination and their possible impacts, the diminution in land value is therefore estimated, and this value diminution is subtracted from the normal value to arrive at the value for this contaminated building.