Read the OP people

! I Think some of you are talking about the inner tube (which obviously is fitted valve first) whereas the OP asked about the tyre.
And the answer is that the last bit of the tyre bent on is the bit most likely to pinch the inner tube when 'snapped' over the rim, and doing it at the inner tube valve means you can use the valve to push the tube up into the tyre reducing the likely hood of a pinch. Also if the tyre is tight, the inner tube bit with the valve makes it harder for the tyre beads to sit right next to each other in the centre well, as the valve is in the way, making bending the tyre onto the rim harder. I've always fitted tyres valve last, and have no trouble lining up my logos either!