kill4thril

So I've built a few engines but never bought a set of heads bare until this time I bought a set of tfs genx255 heads and was reading around about what to do when installing the valves. I get a 50/50 of people say to lap and not to lap. So I thought I would bring my question here and see what you guys have to say and if there is anything else I should do before assembling the heads?

Thank you for any help,
Jesse