Disputed fair market value arbitration allows tribunal to refer valuation to appointed valuers with binding valuation decision. Creates an arbitration procedure allowing the Appellate Tribunal to refer disputes over fair market value under section 52 to two appointed valuers (one nominated by each party; Tribunal may appoint for non nominating parties), with a third valuer resolving disagreements; the Tribunal must follow valuers' decision on the referred question, valuers must report within the prescribed period or the reference may be deemed withdrawn, costs are at the Tribunal's discretion, valuers have specified Civil Court powers, and the Arbitration Act does not apply.