§ 8-102. Valuation of real property  


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  •    (a) In general. -- Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality.

    (b) Exception. -- 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.


HISTORY: An. Code 1957, art. 81, § 14; 1985, ch. 8, § 2.