<font face="Verdana, Arial, Helvetica, sans-serif" size="2">Their value is, in this case, "in the value of the beholder (owner)" in how he uses them. For that reason, I do not see how one could legally attribute a value to them for division in a divorce.</font>
Anything can be valued in a divorce, and it happens every day a court is open, somewhere in the USA. If you won't trust a lawyer or accountant for the proposition that this is so, peruse the files at the office of the clerk of court.