If there is any possibility that the tank has O2 in it, do not attmempt burst disc removal and also do not attempt to try to remove the valve if you cannot get the valve open. The tank can and probably will explode as the friction of the threads creates an ignition source for the O2 and oxides in the tank.Definitely good advice, but I always remove the burst disk (slowly) before removing the valve. Loosening the burst disk a couple of threads is the easiest way I have found to insure the tanks are empty if the valve handle is inoperable.
In general use an open end wrench that fits the valve, if flats are provided on the valve. If no flate are provided and you have to use the face and back of the valve for "flats", use hard wood (oak) strips between the valve and the jaws of a pipe wrench.
Alos note that if the valve is hard to remove, the potential to gall the threads in an aluminum tank is significant and if that occurs you now have 30 pounds of scrap aluminum, not a scuba tank.