1. Method
   National property will be evaluated according to the “Appraisal Directions for National Property” approved by the Executive Yuan. Each lot of land should be evaluated with reference to the market value. National land in a development project should be evaluated based on the market value after assessment and the development cost should be deducted. Constructional improvements should be evaluated based on the balance of the reconstruction price of each block (unit) deducting the depreciation. The price of all buildings and their sites in national zoning should be evaluated with all buildings and their sites in each zone, and the site price will be the total amount of buildings and land deducting the price of buildings.
2. Evaluation organizations
   The evaluation team of each branch of the NPA and the evaluation committee of the NPA are responsible for the approval and determination of the price of national property.