<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-102" title_number="8" title_name="Valuation and Assessment" subtitle_number="1" subtitle_name="General Provisions and Valuation">
  <level label="a">
    <text>Except as provided in subsection (b) of this section, the value of real property shall be its value on the date of finality.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
</section>
