If the proceeding is heard by the Commissioner under § 13-406 of this subtitle, the final judgment of the Commissioner may be appealed as provided by the Administrative Procedure Act. If the proceeding is referred to the circuit court for declaratory relief under § 13-407 of this subtitle, the final judgment of the court may be appealed as provided in § 3-408.1 of the Courts Article. On appeal, the purchase price for any vacant land may be contested only: By the applicant; or If the Commissioner or the court, as the case may be, establishes a purchase price under § 13-313(c)(2) of this title at an amount less than that established by the assessors under § 13-313(c)(1) of this title, by the State. If the purchase price for vacant land is contested on appeal, the court hearing the appeal may set the purchase price at any amount, not exceeding that established by the assessors under § 13-313(c)(1) of this title, that the court, based on the record before it, determines to be the proper assessed value of the land.