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Most of cadastral maps in Taiwan were drew during Japanese colonial period, and continued to serve without resurveying and reproduction due to limited labor, material, and financial resources at the beginning years after Taiwan recovery. It is 90 years since the initial edition, therefore, when the old maps appear too broken to be used and demonstrate location mark error, faults, and inaccuracy, and booming GIS application and remote sensing techniques on land use monitoring and disaster prevention in recent years recall for accurate cadastral base maps, cadastral resurveying reveals its vital importance. In these years government budget deficit and substantial growth of social welfare expenditures have critically impacted on the budget share for resurveying, that the number of resurveyed parcels of each year apparently decreases, as well as delay on schedule of resurveying work. According to Article 34 of Budget Law enacted in 1998, cost and benefit analysis of selective and alternative projects shall be organized for important constructions and significant execution plans. The study explores costs and benefits of cadastral resurveying in Taiwan through cost-benefit analysis. At primary, the literature review, including relevant studies in Taiwan, methodologies of the study, and international and domestic application and limitation of the analysis method, is revealed in the study. The cadastral maps completed for resurveying during the period between 1976 and 2004 are calculated as dollar values for cost and benefit items, to show NPV and B-C in each resurveying term. NPV and B-C from 2006 to 2014 are estimated as based on objective historical data analysis, proving that the considerable overall social and economic benefits from the cadastral resurveying, and the importance to enhance execution of the job. That reminds the policy maker of emphasizing cadastral resurveying and provides the reference base for resource contribution and budget drafting.
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