Section 8-102 - Valuation of real property(a) Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality.(b) The value of the land described in §§ 8-209 through 8-217 and 8-220 through 8-225 of this title shall be its use value on the date of finality as described in those sections.