Who goes first?
From the publisher’s rulebook

Who goes first in Looot?

English Gigamic rules, eight-page publisher booklet

The player whose home is farthest north takes the first turn.

Read the publisher’s rulebook

If there’s a tie

The cited starting-player instruction does not specify a tie-break. We don’t infer one.

Source & edition

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Found a different instruction in your edition? Send a correction with the game, edition, and source.