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    <description>A mandatory register of valuers is to be maintained by specified tax officials; qualified persons may apply for registration in the prescribed form, manner and fee, and must declare they will perform impartial, true valuations, provide prescribed valuation reports, limit fees to prescribed rates, and avoid valuations where they have a direct or indirect interest. Valuation reports by a registered valuer must be in the prescribed form and verified in the prescribed manner.</description>
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      <description>A mandatory register of valuers is to be maintained by specified tax officials; qualified persons may apply for registration in the prescribed form, manner and fee, and must declare they will perform impartial, true valuations, provide prescribed valuation reports, limit fees to prescribed rates, and avoid valuations where they have a direct or indirect interest. Valuation reports by a registered valuer must be in the prescribed form and verified in the prescribed manner.</description>
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