Valuation officer jurisdiction is allocated by asset value, with supervisory and delegated valuation functions set under the rules. Jurisdiction of Valuation Officers is allocated by the Board, with Regional Valuation Officers exercising general supervision and District Valuation Officers, Valuation Officers and Assistant Valuation Officers performing valuation functions for assigned areas and classes of assets. For buildings, lands and rights in buildings or lands, the officer is determined by asset value: District Valuation Officer for assets above five crore rupees, Valuation Officer for assets above one crore rupees up to five crore rupees, and Assistant Valuation Officer for assets up to one crore rupees. The rule also specifies how value is to be determined and permits higher officers to perform lower-level functions when necessary.