Valuation report for agricultural lands requires a registered valuer to state particulars, valuation approach and a signed declaration. Form O-2 requires a registered valuer to provide name and registration number, valuation purpose and date, owner identity and shares, detailed land particulars (survey no., location, area, classification, crops, annual revenue), planning-scheme status, features affecting value, comparable sales with details, the unit value adopted and explanation, the total value, and a signed declaration of truthfulness, absence of valuer interest, personal inspection and examination of revenue records.