In any case where the Commissioner of Finance finds that the value for stamp tax purposes declared by the parties differs from the actual price paid or is substantially inconsistent with current values at the time of the transfer of title, of similar properties, or where the value of the property is not recited in the context of the instrument or an endorsement thereon, the said Commissioner shall determine such value for stamp tax purposes; and the stamp tax shall be paid on the basis of the same. Any person aggrieved by a determination by the Commissioner pursuant to this subsection may take an appeal therefrom to the Superior Court within thirty (30) days from the date of receipt of notice of the determination by the Commissioner.