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東吳法律學報 TSSCI

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中文摘要

釋字第579 號解釋揭示,土地徵收補償應遵守補償與損失相當原則。然而,該號解釋與其後之大法官解釋,並未闡明何謂損失,或一般被徵收人所獲得之補償是否與之相當。本文主張,被徵收人之損失至少是其經濟價值(即公平市價加主觀價值)。實證研究顯示,2000 年至2009 年間,臺灣多數被徵收人所獲得之補償,低於一般正常交易價格,其可能又低於公平市價。無論以釋字第652 號解釋葉百修大法官之部分協同意見書所闡釋之相當原則為規範依據,或以經濟效率作為判斷標準,本文都得出至少須依公平市價具體化補償與損失相當原則之結論。土地徵收條例第30 條可解釋為合憲,但眾多核給不足公平市價補償之行政處分則違憲。立法院應修法明確規定徵收補償數額不得低於一般正常交易價格,且一般正常交易價格應儘速逼近公平市價;長期而言,更應該廢除公告土地現值制度,落實以公平市價課稅與補償。

英文摘要

This article argues that the text in Taiwan’s Constitution does not provide a clear guidance as to how much condemnation compensation should be paid. The Principle of Parity Between Compensation and Loss, set forth by Justices of the Constitutional Court in Interpretation No. 579,
therefore, should be the compensation standard for land condemnation. My empirical study reveals that about 52% of the condemnation compensations (determined ex ante) between 2000 and 2009 were below the normal transaction price, posing the question whether the compensation practice fell short of the constitutional parity principle.This article argues that the current compensation regime violates the constitutional parity
principle for two reasons. First, the dispersed distribution of condemnees’received compensations relative to their properties’normal transaction prices makes it difficult to justify all compensations
as non-violative of the constitutional parity principle. Second, the Honorable Justice Pai-Hsiu Yeh’s concurring opinion in J.Y.Interpretation No. 652 makes a case for fair market value as the bottom line for condemnation compensation, and most compensation paid has been below fair market value in the first decade in the twenty-first century.This article further argues that the legislature should as soon as possible revise the unconstitutional condemnation compensation regime, with efficiency in mind (efficiency also demands at least fair market value compensation). To be more specific, the Legislative Yuan should clarify its intention by amending Article 30 of the Land Condemnation Act and explicitly require that takings compensation be not less than “normal transaction price” and
that normal transaction price approximate fair market value. In the long run, when the Announced Current Land Value approximates fair market value, the Legislative Yuan should abolish the Announced Current Land Value regime altogether, and property taxes and takings compensation should be assessed according to fair market value.

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