The term "appraiser" is not commonly used in Tanzanian law or regulations. Instead, the term "valuer" is more prevalent in the Tanzanian context when referring to professionals who determine property values for different purposes. Appraisers, when mentioned, perform similar roles to valuers, such as providing a market value for properties, especially in the context of real estate transactions, loans, or investments. Assessors in Tanzania are generally government-employed officials who determine the assessed value of properties for taxation purposes. The valuation is used by local authorities to calculate property taxes. The Local Government (District Authorities) Act 1982 and the Urban Authorities (Rating) Act 1983 guide assessors in determining tax values. Unlike valuers, assessors do not focus on market value but on mass appraisal systems, which apply to a wide range of properties for tax purposes. The term "valuer" is the most commonly used in Tanzanian law and regulations. Valuers are licensed professionals responsible for providing property valuations for purposes such as compulsory land acquisition, real estate transactions, and legal matters. In Tanzania, valuers are governed by the Valuation and Valuers Registration Act, 2016, which regulates the profession and ensures that all valuers are registered under the Valuers Registration Board (VRB). This board oversees the qualifications and practices of valuers in the country, ensuring that their valuations comply with national standards. Some laws guiding Vakuer include Compulsory Land Acquisition (CLA), Cap 118, the Land Act, Cap 113 and the Land (Assessment of the Value of Land for Compensation) Regulations, 2001. The term "valuator" is not commonly used in Tanzanian law in the context of real estate. In global contexts, "valuator" often refers to professionals who assess the value of businesses or intangible assets, but this role is less recognized in Tanzanian real estate law. The focus in Tanzania is more on valuers for property-related valuations.