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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def get_tag_value(resource, tag, utf_8=False):

 """Get the resource's tag value."""


        tags = {k.lower(): v for k, v in resource.get('tags', {}).items()}
        value = tags.get(tag, False)

        if value is not False:
            if utf_8:
                value = value.encode('utf8').decode('utf8')
        return value