Section 139

(1) Every appraisement or valuation carried out for the purpose of Appraisem-
ents
ascertaining the value of a real property is subject to duty, which shall be
accounted for by the appraiser.
(2) For the purpose of Chapter Five of this Act, "appraiser" means any Duplicates
person who values or appraises any estate or real property, or any interest, and
counterparts
whether in possession or not, in any estate or real property, for a fee.
PART III – MISCELLANEOUS PROVISIONS