78.— The Minister may make regulations prescribing reports or classes of reports (including reports prepared before the commencement of this Act) concerning factors or matters relevant to the valuation of property or of property of a particular type or in specific locations or with specific features or benefits, including—

(a) zoning,

(b) availability of utilities,

(c) availability of similar property in similar locations,

(d) historic value of property in particular locations, and

(e) recent valuations of similar property in similar locations.