IPA: /ˈvæljər/
KK: /ˈvæljər/
A person who determines the worth or value of something, often in a professional capacity.
The valuer assessed the property to determine its market value.
Valuer → It is formed from "value" (from Old French *valeur*, meaning worth or importance) and "-er" (meaning a person who). A valuer is a person who assesses or determines the worth of something.
Think of someone who determines the 'worth' ('value') of something — that's what a valuer does.