論土地徵收補償之合理估算-美國加州之經驗

Fair Valuation for Expropriation Compensation-Lessons of California

陳怡均(Yi-Chun Chen)

指導教授 ： 林子欽

國立臺北大學/公共事務學院/不動產與城鄉環境學系/碩士(2008年)

摘要

徵收補償為調和公益與私益衝突之最佳手段，然而我國少由價格角度分析徵收補償之意涵。然而，徵收補償價格不僅影響被徵收人，甚至影響其他社會大眾之利益，涉及範圍甚廣。本研究主要目的為釐清土地徵收補償價格之真正意義。我國以公告現值做為徵收補償依據，但公告現值主要功用有二，一是課徵土地增值稅或設定典權時依據，二是用以評定徵收補償金額。稅賦不宜過度課徵，以免加重人民負擔，課稅標準通常傾向略低於市價；徵收補償標準應在合理範圍內接近市價。以同一價值做為兩種目的不同之政策衡量標準是否合適，值得深思。
本研究先藉由探討美國徵收補償相關文獻，檢視我國現行制度下產生之價格問題。接著以最高行政法院相關案例檢視法院處理態度，探討處理方法是否恰當。最後輔以美國加州徵收補償概念與案例，試圖提出台灣徵收補償改進方向。

關鍵字

徵收補償 ； 公告現值

並列摘要

Expropriation compensation is often the last resort to redress the balance of public and private interests when a property is taken. Despite of its significance, the meaning of compensation in eminent domain has rarely been examined from the valuation perspective. The payment of compensation not only affects the condemnees but also the society as a whole. Compensation payment has significant influence on every individuals.

This thesis aims to thoroughly analyze the measurement of compensation in eminent domain through a comparative study of Taiwan and California. Taiwan has employed government-declared current land value as the compensation basis. This declared value serves as the benchmark for both purposes of land value taxation and expropriation compensation. A taxation base tends to be kept lower than the market value in the fear of increasing the burden of taxpayers. In contrast, the fair compensation in eminent domain shall be equivalent to the market value. There appears to be an inherent conflict when the same value basis acts for two opposing functions. In addition to a systematic review of relevant literature, this thesis further analyzes the present operation of expropriation compensation in Taiwan through the examination of how the administrative courts have dealt with the compensation appeals. Finally, this thesis has identified a number of directions for future improvement based don the parallel experience in California, U.S.

並列關鍵字

expropriation compensation ； government-declared current land value

參考文獻

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