鑑定評價 規則의 再考

Abstract

30 years have passed since the standards of property appraisal practice(SPAP) enacted new, as an conduct rules. However, despite of government’s revised several times, it was criticized for function failure by appraisers and researcher for a long time. Because it does not revised properly changed in the environment. So, faith of appraisal has been evaluated lowly and an appraiser has not properly controlled by government. The purpose of this paper is to suggest some ideas about the revise of SPAP. The direction of SPAP’s revision was proposed as follows ; First, all articles of SPAP must be revised to suit the times and the environment. Second, the status of SPAP and appraisal manual should be establish by adjustment for the function of SPAP and appraisal manual. Furthermore, to revise the SPAP assumes that several alternatives were suggested as follows; Fist, it should be clarify the value concept. Market value should be the standard, and should be include non-market values. Second, a variety of approach methods should be defined. DCF method, residual method and land datum value method should be include in addition to three approach ; cost approach, sales comparison approach and income approach. Third, appraisal purposes of variety should be include. For example, the liquidation value appraisal, tax value appraisal, and insurance value appraisal should be include. Because, these appraisal differs from the market value appraisal. Forth, real estate, personal property, tangible assets, securities, right of chose in action, conditional rights, assets of settlement of mortgage etc : all the property should be include. Fifth, principle of highest and best use suggested that it is useful to describe the results of appraisal. Sixth, contents of ethics should be strengthened. For, Appraisal results depends on the appraiser’s conduct rules. Seventh, appraisal reports should be able to improve the quality. Because, appraisal report on the clients’s faith is low. To maintain the highest level of conduct rules, rethinking of the new SPAP should be needed. The SPAP whether the amendment is entirely accountable for the government.