Name of Regulations Notice of Liaoning Provincial Price Bureau on Printing and Distributing the Operating Rules for Property Price Evaluation in Liaoning Province (for Trial Implementation)

Issued by Liaoning Provincial Price Bureau

French Hao Liao Jia Fa [2003] No.55

Notice of Liaoning Provincial Price Bureau on Printing and Distributing the Operating Rules for Property Price Evaluation in Liaoning Province (for Trial Implementation)

Municipal Price Bureaus and Municipal Price Certification Centers:

The "Liaoning Province involved in the property price evaluation procedures (Trial)" issued to you, please implement, please timely reflect the problems encountered in the implementation to the provincial bureau.

April 2003 1 day

Operating Rules for Property Price Evaluation in Liaoning Province (for Trial Implementation)

Chapter I General Provisions

Article 1 In order to unify the appraisal standards of the property involved in the case in the province, we should appraise the property involved in the case legally, objectively and fairly, standardize the appraisal behavior, improve the scientificity of the appraisal, safeguard the national interests, safeguard the legitimate rights and interests of citizens, legal persons and other organizations, and promote the healthy and orderly development of the appraisal of the property involved in the case. According to the Price Law of People's Republic of China (PRC), the Notice of the Supreme People's Court, the Supreme People's Procuratorate, Ministry of Public Security and State Planning Commission on Unified Valuation of Stolen Goods, the Administrative Measures for Valuation of Confiscated, Recovered and Confiscated Goods, the Notice of the State Council Leading Group for Cleaning up and Rectifying Economic Appraisal Social Intermediaries on Printing and Distributing Administrative Opinions of Price Appraisal Agencies, and the Provisions on Valuation of Items Involved in Liaoning Province and other relevant laws and policies,

Article 2 The property involved refers to the property involved in various criminal, civil, economic and administrative cases, including the property sealed up, detained, recovered and confiscated, taxable property, disputed property, creditor's rights, mortgaged property, pledged property, auction property, ownerless property, land, real estate, resource property, traffic accident property loss and other tangible and intangible property involved.

Article 3 The competent price department of the people's government at or above the county level is the competent department of the price verification institution, and is responsible for the management and supervision of the price verification institution. The unified name of the price verification institution is the price certification center. Price appraiser refers to the person who has obtained the qualification of price appraiser issued by the State Planning Commission or the qualification certificate of property price appraiser involved.

Article 4 Unless otherwise stipulated by national laws and regulations, these Measures shall apply to the property price evaluation activities carried out by price certification centers at all levels within the administrative region of this province. The price appraisal conclusion issued by the price certification center according to these operating rules shall be confirmed by the administrative organ, judicial organ, authorized organization and arbitration institution as the basis for determining the value of the property involved (finally expressed in price) in handling, hearing, ruling and executing cases.

Chapter II Price Appraisers

Article 5 The price appraisal center established by the competent price department of the people's government at or above the county level is the property price appraisal institution involved in the case, which is specifically responsible for the property price appraisal of judicial organs, administrative organs, authorized organizations and arbitration institutions involved in the case within the administrative area at the corresponding level. The price certification center must obtain the qualification of price certification center in accordance with the relevant provisions of the state. The following conditions shall be met:

(1) Having the qualification of a legal person and being a public institution;

(2) Having a fixed workplace;

(3) Having corresponding articles of association and necessary management systems;

(four) there are more than three price appraisers who hold the qualification certificate of the property appraisers involved in the case issued by the State Planning Commission;

(5) Persons with technical titles shall not be less than 30% of the total number of persons on the list.

Sixth price appraisers must work in the price certification center, regularly participate in business training and follow-up education, and conduct annual qualification examinations according to regulations. Price appraisers must abide by laws, regulations and professional ethics.

Chapter III Price Evaluation Procedures

Article 7 The price appraisal client:

(1) In criminal cases and administrative punishment cases, the clients are judicial organs, procuratorial organs, public security organs (including dispatched offices), administrative law enforcement organs or authorized organizations, discipline inspection and supervision organs and economic arbitration institutions responsible for handling cases;

(2) In a civil lawsuit or an administrative lawsuit, the client is a judicial organ, or with the consent of the judicial organ;

(three) confiscation of property, the client is responsible for law enforcement or handling organs or organizations;

(four) ownerless property, the client is the department or organization that has the right to dispose of it according to the law;

(five) the price of the property that needs to be sold (auctioned) according to law or the evaluation of the auction reserve price, such as sealing up, distraining, recovery, tax deduction, mortgage, debt repayment, etc. , and the client is a judicial or administrative law enforcement organ or an auction institution;

(six) does not belong to the above situation, directly entrusted by both parties.

Article 8 Entrusting procedures for price evaluation:

When entrusting the appraisal of the property involved, the client shall submit a power of attorney for the appraisal of the property involved. The power of attorney for the evaluation of the property involved shall specify:

(1) Name, mailing address and telephone number of the client, name, brand, specification, quantity, source, time and place of purchase, purchase price, quality status and property nature of the client (referring to theft, robbery, debt repayment, auction and confiscation, etc.). ) The target, purpose, benchmark date, rights and obligations of the entrusting party and the entrusted party of the entrusted price appraisal. , and affix the seal of the client.

(2) The time and place of sealing up, distraining, recovering and confiscating the property, as well as the record of the use and damage degree, and pictures (photos or photocopies of pictures) shall be attached; In addition to filling in the above contents, the client shall also provide the transcripts of inquiries, copies of witness testimony, written materials and relevant materials of the conclusions (facts) of the case-handling organ on the relevant situation, which shall be signed by the person in charge of the entrusting organ;

(three) the time of entrustment and other circumstances that need to be explained.

Article 9 the benchmark date of price evaluation

Unless otherwise stipulated by laws, regulations and judicial interpretations, the benchmark date shall be determined by the case-handling organ. If the case-handling organ is unable to determine the benchmark date, it shall determine it according to the following principles, but it shall obtain the consent of the client.

(1) In criminal cases, the benchmark date of price appraisal for seizure, recovery and confiscation of property is generally the day when the crime against property is committed (or the day when the crime is committed); A case has different crime days, and the price appraisal should be carried out according to different crime days. For stolen goods returned in corruption and bribery cases, the benchmark date of price evaluation shall be determined according to the requirements of the client.

(two) the date of judicial or administrative execution of seizure and confiscation is generally the benchmark date of price evaluation. If the seized or confiscated goods need to be sold, the benchmark date of price evaluation shall be the entrusted price evaluation date.

(III) Disputes and debts generally take the time agreed by the entrusting party as the benchmark date for price evaluation.

(4) Generally, the effective date of the mortgage contract is the benchmark date for price evaluation.

(5) The last day of the prescribed period shall be the benchmark date for the price evaluation of the items that cannot be delivered to the owner in the ownerless property; Other ownerless properties shall be based on the price appraisal date or the sale date.

(VI) Other properties involved in the case are generally based on the time of entrusted price appraisal or the time agreed by the client.

Article 10 After accepting the entrustment, the price certification center shall conduct on-site inspection, market investigation and data collection according to the Entrusting Power of Attorney for Property Price Appraisal and relevant materials provided by the Entrusting Party.

(1) On-site inspection:

On-site inspection must be attended by two or more price verification personnel. For high-tech and professional property evaluation, relevant professional institutions or technicians should be invited to participate. Conduct technical appraisal, cooperate with the technical (quality) appraisal conclusion, and sign or seal the appraisal document.

1. investigation content: conduct on-the-spot inspection of the appraised object according to the order of filling in the form provided by the entrusting party. Verify and identify the target. Understand the macro environment of technology use, such as use environment, intensity, utilization rate, technical transformation, etc. Understand the specific situation, such as property category, specification, manufacturer, factory date, opening time, purchase price, property ownership, main uses, functions, energy consumption, work accuracy, technical status, maintenance, overhaul cycle, etc. Understand other contents related to property value. According to the investigation, the new rate of order items is preliminarily estimated on site. In the process of inspection, if any omission, duplication or inconsistency with the entrustment is found, the client shall be contacted for confirmation in time, and the entrustment shall be changed if necessary.

2. Inspection method: investigate the high-value property involved one by one; For small batch and large quantity of property, classified inspection or spot check can be conducted in accordance with the relevant provisions of the state, and the number of spot checks is not less than 30% of the total; In the process of investigation, the price verification personnel should fill in the working papers and make on-site inspection records.

3. Technical appraisal: When the basic information needed for price appraisal, such as the degree of newness and usable time, cannot be determined through on-site investigation, the price appraiser must use certain technical means and methods to conduct technical appraisal on the appraisal object. When the client fails to provide the quality status of the appraiser, and the appraiser cannot be sure, the client or the price certification center shall be required to go to the national legal department for technical appraisal before the price appraisal. If sampling is needed to identify the quality, sampling shall be conducted in accordance with the relevant provisions of the state.

(a) Market research and data collection:

Market research and data collection should be consistent with the evaluation purpose, price type and evaluation benchmark date. Generally, more than three price points should be selected, and the unreasonable factors in price acquisition should be deducted to collect the real transaction price consistent with the price type. Before the investigation, the price appraisers should classify the properties declared by the client, such as general machinery, special equipment vehicles, ships, instruments, electrical appliances, daily necessities, building materials, cultural relics, precious metals and intangible assets, so as to conduct classified investigation.

1. Conduct price survey:

(1) Investigate according to the pricing table stipulated by the state. Identify the varieties whose subject matter belongs to the national price and collect the prices stipulated by the state; Identify the varieties whose subject matter belongs to the national guidance price, and collect the middle price, the highest price and the lowest price of the national guidance price; Identify the varieties whose subject matter belongs to the market-adjusted price, and collect the medium-level price in the market.

(2) Collect the prices of different business units according to the nature and purpose of the appraisal object. The direct selling price of large-scale equipment and means of production collection factory or the supply price of material department; Collect the ex-factory price and wholesale price of bulk property and goods of wholesale enterprises respectively; Wholesale and retail prices of small electromechanical property management units and individual daily necessities retail enterprises.

(3) Special property price survey. Cultural relics, jewels and precious metals should be appraised by the relevant departments before charging the prices of similar properties from specialty stores; The average price of the general wild animal (plant) collection market; If the imported property has a price in the market, collect the market price of similar property; The prices of similar properties in the market are not collected, such as the current price or price changes of similar properties abroad, the exchange rate on the benchmark date and various import fees.

2. Price index survey

For some special equipment, if the client provides the original purchase price, but can't find the current evaluation price, you can investigate the local price index of the property in the current period. In order to make the evaluation price accurate, you can collect the itemized price index of the property as much as possible.

Collect reference materials

Price information compiled by the competent price department; Professional price information compiled by relevant departments; Price information published in information newspapers and periodicals; Unified Standard Catalogue for Revaluation of Fixed Assets with Assets and Capital Verification compiled by the Assets and Capital Verification Office of the Ministry of Finance; Or the National Standard Catalogue of Estimation Coefficient of Fixed Assets Value (Evaluation) by the Urban Social and Economic Investigation Team of the National Bureau of Statistics; Classified price index of each period compiled by the local statistical department; Other relevant information released by relevant departments.

Eleventh belongs to the following property without price appraisal:

1. contraband, such as drugs, obscene articles, guns and ammunition, controlled knives, etc. ;

2. The collection of cultural relics above Grade III stipulated by National Cultural Heritage Administration;

3 key protected animals and plants and their products (derivatives) stipulated by the state;

4. Land without land use right and disputed property with unclear ownership;

5. It has neither surplus value nor use value;

6. Other property prohibited from entering the circulation field as stipulated by the state.

Twelfth price appraisal center in the property involved in the price appraisal, should be based on the quality of local similar property and the degree of old and new price appraisal. The so-called "place" generally refers to the administrative area of the place. However, if there is no similar real estate price in the local area, it can be based on the transaction price of the trading market or the central market in the neighboring area, and consider the impact of transportation and moving costs.

Thirteenth price certification center shall, from the date of receipt of the "Power of Attorney for Property Price Appraisal", make a price appraisal conclusion on criminal cases within 3 days; Other cases generally make a price appraisal conclusion within 7 days; Unless otherwise agreed, the agreement shall prevail. After the conclusion of the price appraisal is made, the client shall be issued with the "conclusion of the price appraisal of the property involved". When the price appraisal book of the property involved is delivered to the client, the client shall affix a seal on the delivery book of the price appraisal book, which shall be signed by the consignor and the signer and filed.

Fourteenth "property involved in the price appraisal conclusion" must be approved by the members of the price appraisal team, signed or sealed by the person in charge of the price certification center, and stamped with the special seal for price appraisal of the price certification center. "The property involved in the price appraisal conclusion" shall specify:

(a) the name, specifications, origin, quantity, quality, purpose and date of the price appraisal object.

(2) The existing position, current situation and evaluation description of the price appraisal object.

(3) Analysis of price evaluation factors, evaluation basis, evaluation method and process.

(4) Price evaluation conclusion.

(five) other information and related materials that need to be explained in the appraisal conclusion.

(six) the full name of the price certification center, signed or sealed by two or more qualified appraisers and the person in charge of the price certification center, and stamped with the seal of the price certification center.

Article 15 If the client finds new information and materials after receiving the appraisal conclusion of the property involved, or has any objection, he shall, within 15 days from the date of receiving the appraisal conclusion of the property involved, submit a supplementary appraisal or re-appraisal to the original price certification center, or directly submit an application to the provincial price certification center or a municipal price certification center authorized by the provincial price certification center with the qualification of reexamination and adjudication, or to the price certification center of the State Development Planning Commission. If the parties have any objection to the conclusion of property price appraisal, they may apply to the client, who will decide whether to propose supplementary appraisal, re-appraisal or review ruling according to the specific circumstances. When applying for a review ruling, a power of attorney for the review ruling of the property price involved shall be submitted. The power of attorney for the price review of the property involved shall specify:

(a) the main reasons for the review of the ruling;

(two) review the main basis and reasons for the ruling, and outline the process of collection and evidence collection;

(three) the provider of the basis and the specific agent who collects the basis shall affix their seals and bear legal responsibility for the authenticity of the basis provided;

(four) the original price certification center involved in the property price appraisal, supplementary appraisal or re appraisal conclusion;

(five) other circumstances that need to be explained;

(6) Signature and official seal of the customer contact person.

Sixteenth in any of the following circumstances, the evaluation institution shall not conduct price evaluation:

(a) the people's court has made a final judgment on the case;

(two) the judicial organs and administrative law enforcement organs have closed the case in accordance with the laws at that time;

(three) according to the relevant provisions, the judicial organs and administrative law enforcement organs think it is not necessary to re-evaluate the price or review the ruling;

(four) the parties to the case entrust themselves without the permission of the handling unit;

(five) since the client received the conclusion of the price appraisal, he has not raised any objection within the time limit of the review ruling;

(six) there are differences in the purpose, scope and original materials provided by judicial organs and administrative law enforcement organs on the same criminal case, which makes it difficult to distinguish the price certification centers and the judicial organs cannot reach an agreement;

(seven) after the price appraisal, the form of the subject matter is changed or lost;

(8) The Price Certification Center of the State Planning Commission has made a final review ruling.

The review ruling shall generally issue a review ruling conclusion within 30 days after accepting the review ruling, unless otherwise agreed.

The difference between the review ruling conclusion and the original appraisal conclusion is less than 10%, and the original conclusion generally remains unchanged.

Chapter IV Price Evaluation Methods

Seventeenth because the purpose of price appraisal is different and the specific conditions of price appraisal are different, different appraisal methods can be chosen; According to the relevant data provided by the price historical archives, cost database, price information network and price monitoring network of the price department, the price appraisal conclusion is made objectively and fairly through the price collection in the local market.

Article 18 The basic methods of price evaluation include market method, cost method, income method and expert method. Generally, one method can be selected for the price appraisal of the property involved, and other methods should be selected for the verification and correction of important property.

Article 19 Market Law. It refers to selecting several (three or more) reference objects that are the same as or similar to the price appraisal object through market research, comparing the price differences between the appraisal object and the reference objects item by item according to various factors affecting the price, and comprehensively analyzing the comparison results of the differences to determine the price of the price appraisal object.

(1) Basic calculation formula:

Evaluation value = reference market price × (1 transaction adjustment coefficient, time adjustment coefficient, regional adjustment coefficient and functional adjustment coefficient)

(two) the applicable conditions of the current market price method: there are more than three comparable reference objects; The influencing factors of value are clear and quantifiable.

Article 20 Cost method. It refers to calculating the current price according to the repurchase (or construction) price of the price appraisal object under the current conditions, MINUS the physical, functional and economic depreciation that has occurred.

(A) the basic calculation formula

1. Evaluation value = replacement price-substantial depreciation-functional depreciation-economic depreciation or = replacement price x comprehensive innovation rate.

(2) Applicable conditions of cost method: The appraised object must have or can obtain complete information through on-site investigation, including manufacturing materials or new substitute materials and their prices, as well as design standards, formats and technical parameters.

(3) The value calculated by the cost method shall not be lower than the net income of the liquidated property. For properties that can basically be used normally, the new rate is not less than 15%, and the appraised value is not less than 15% of the replacement price. Generally speaking, it is assumed that they can continue to be used.

Article 21 Income Law. It refers to estimating the future expected income or potential income of the appraisal object and converting it into the present value on the benchmark date of price appraisal.

(1) Basic calculation formula:

Appraisal value = the sum of the present value of each period in the future income period.

(2) the amount of income. It is the expected future or potential income brought by the use of indicators, and it must be the income directly formed by the appraisal object. The composition of income can be after-tax profit, cash flow or total profit, and the specific choice depends on the type and purpose of the appraisal object and is consistent with the discount rate.

(3) discount rate. Refers to the ratio of discounted present value of expected income in a limited period in the future, which is comprehensively determined by appraisers according to the average income level of the real estate industry involved, combined with their social income level, income level of enterprises and appraisal objects and their future changes. The discount rate generally includes risk-free interest rate, risk return rate and inflation rate. The risk-free interest rate can be equal to the one-year deposit interest rate or treasury bill rate, and the risk return rate can be determined according to the economic situation, use and future newness of the appraised object. Unless there is reliable evidence to prove that it does have a high income level or high risk and there are special circumstances, the discount rate shall be calculated according to the prescribed method or other methods (such as market extraction method and compound investment income method). ).

Article 22 Expert Law. Refers to the price appraisal of calligraphy and painting works, antiques, precious jewelry products and collectibles. Because of its unique or unique characteristics, there are great differences in artistic value, scientific value and historical value, resulting in great differences in prices and poor comparability. Price appraisal can adopt expert method, select more than 3 representative experts for consultation, and then determine its value.

Chapter V File of Price Appraisal

Twenty-third price appraisal conclusion. The price appraisal conclusion book includes two parts: the text and the annex. Its main content is to report the appraisal conclusion, explain the preconditions for the establishment of the appraisal conclusion, and explain the main process, methods and basis for obtaining the conclusion. Necessary documents and materials are attached to the closing ceremony. The basic content and format of the price appraisal conclusion book include the following aspects:

(1) Name and serial number;

(2) Introduction;

(3) The target of price evaluation;

(four) the purpose of price evaluation;

(5) benchmark date of price evaluation. Indicate the specific date of the benchmark date, and the style is: the benchmark date of the price appraisal of this project is ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

(6) the definition of price;

(seven) the basis of price evaluation, including laws and regulations, the relevant information provided by the entrusting party and the relevant information collected by the evaluation method;

(eight) the price appraisal method;

(nine) the price evaluation process, indicating the starting and ending dates, main steps, etc.;

(ten) the conclusion of price appraisal, that is, the final result made by the price certification center on the appraisal object. The calculation results in the appraisal conclusion should be in RMB, in words. Determine the mantissa according to the amount; All criminal cases shall be accurate to yuan and rounded to yuan; For non-criminal cases, less than 10,000 yuan shall be retained to RMB, rounded to the nearest yuan, less than 10,000 yuan to 100,000 yuan to the nearest ten yuan, and rounded to the nearest ten yuan; More than 100000 yuan shall be reserved to 100 yuan, and less than100 yuan shall be rounded off.

(eleven) the explanation of special matters in price appraisal.

1. Prerequisites (or restrictive conditions) and assumptions of the price appraisal conclusion.

(1) declares that the information provided by customers must be objective and true;

(2) Explain that the evaluation conclusion is based on specific premises and assumptions, and the premises and assumptions are only valid;

(3) Declare that the appraisal conclusion only serves the purpose of this appraisal. If the evaluation purpose changes, the evaluation conclusion needs to be readjusted;

(4) explain whether the major changes in national macroeconomic policies and the influence of natural forces and force majeure have been considered;

(5) explain whether the influence of special transaction methods on the evaluation conclusion has been considered;

(6) Indicate the validity period of the appraisal conclusion.

2. During the appraisal process, the price appraisers found related matters that may affect the appraisal conclusion, but they were not counted by the price appraisers.

3. Prompt report users to pay attention to the influence of special matters on the evaluation conclusion.

to issue a declaration

(1) shows that the price appraisal conclusion is limited by the relevant conditions in the price appraisal conclusion;

(2) Explain that the client should be responsible for the authenticity of the information provided by him;

(three) the conclusion of the price appraisal shall be served on the relevant parties by the case-handling organ. Without the permission of this price certification center, the client shall not provide the price appraisal conclusion to any unit or individual other than the client and the relevant parties or make it public in the media, otherwise it will bear legal responsibility.

(4) Declaring that the price appraisal client has any objection to the price appraisal conclusion, he can apply to the original appraisal price certification center for re-appraisal or supplementary appraisal within 15 days after receiving the price appraisal conclusion, or directly apply to the superior price certification center with the qualification of price appraisal review ruling. If a party has any objection to the conclusion of property price appraisal involved in the case, it may apply to the client, who shall apply to the price certification center.

(12) Operation Date of Price Evaluation

(thirteen) the price certification center, including the full name, official seal and agency qualification certificate number of the price certification center;

(fourteen) the price appraiser shall be signed or sealed by two or more practitioners with price appraisal qualifications and the person in charge of the price certification center, and indicate the qualification certificate and the serial number of the qualification certificate.

(15) attachment. The annex to the price appraisal conclusion includes the following aspects:

1. Technical report on price evaluation;

2. Price evaluation list;

3. A copy of the qualification certificate of the price certification center;

4. A copy of the qualification certificate of the price appraiser;

5. Necessary property rights certificates and other documents.

Twenty-fourth price appraisal working papers. The working papers of price appraisal are all kinds of materials obtained or recorded by appraisers to reflect the whole picture of price appraisal project and the formation process of appraisal conclusion during the whole process of price certification center from accepting entrustment to all appraisal work. The working papers of price appraisal are generally composed of various records, charts, documents, vouchers and materials that can reflect the working procedures, organization and management, the status of appraisal objects, appraisal methods and basis, and the analysis and handling of major issues. Specifically including:

(a) the price appraisal working papers directory;

(2) Summary of the evaluation process;

(3) Price evaluation plan (including the organization arrangement of the project leader and appraisers, the starting and ending time of the evaluation, the evaluation scope, objectives, procedures and methods, etc.);

(four) the actual implementation of the price evaluation plan, and explain the contents of the plan item by item;

(five) documents related to the purpose of price verification;

(six) original documents (including drawings, technical appraisal conclusions, contracts, invoices, equipment operation, maintenance and transformation records, etc.). );

(7) Quality inspection report;

(eight) documents, technical standards, price information, on-site inspection records, inquiry records, etc. The price evaluation is based on;

(nine) the work record of price appraisal, the problems found and the analysis and handling opinions;

(ten) the first draft of the price appraisal conclusion;

(eleven) the relevant materials, explanations and statements of outstanding matters, pending matters and other special matters that have an important impact on the conclusion of price appraisal;

(twelve) the inspection, revision and internal review records of the conclusions and working papers of the project leader, auditor and legal representative of the price certification center;

(thirteen) the working papers must be dated and signed by the author and collector;

(fourteen) the price certification center and the statement of the parties. In the working papers, the price certification center, appraisers, property owners and relevant parties shall declare separately. Ensure that the information written or provided by them, the contents of each component of the working paper and the conclusion of price evaluation are true and complete, and there shall be no false statements or omissions of major issues;

(15) The working paper of price appraisal is an important document for the price appraisal organ and the review and adjudication organ to review the conclusion of price appraisal. In principle, it is only used for the price appraisal organ and the review ruling institution to review, examine and rule the price appraisal conclusion and check the appraisal work. Except as provided by laws and administrative regulations, all or part of the materials shall not be provided to any other unit or individual, and shall not be seen in public media.

Twenty-fifth file preservation time

(1) The files of price verification documents of criminal cases are generally kept for one year after the applicable punishment;

(two) the price verification documents of other cases are generally kept for five years.

Chapter VI Supplementary Provisions

Twenty-sixth other property involved in the case not included in the scope of these rules shall be appraised in accordance with the relevant provisions if there are provisions of the state, and shall be appraised with reference to the principles of these rules if there are no provisions. The specific principles and calculation methods of property price appraisal involved are provided by the provincial price certification center.

Twenty-seventh the provisions shall be implemented as of the date of issuance of documents.