have any reason to believe that the market value of the
property was not truly set forth in an instrument of transfer
executed pursuant ... intention of
the State Legislature, i.e., to accept ‘market value’ as set forth in an
instrument by which the immovable property was transferred
value of the
consideration of such conveyance
as set forth therein or market value
of the property which is the subject
of such conveyance, whichever ... that if the market
value of the immovable property is higher
than the value of the consideration as set
forth in the deed of conveyance
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