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(a) A stamp tax at the rate of two percent (2%) for property valued up to $350,000, two and one-half percent (2 ½%) for property valued from $350,001 to $1,000,000, three percent (3%) for property valued from $1,000,001 to $5,000,000, and three and one-half percent (3 ½%) for property valued over $5,000,001 is imposed on the transfer of title to—\n(1) Real property by instrument of conveyance;\n(2) Personal property by bill of sale.\nNo real property may be valued at less than the assessed value by the Tax Assessor.\n(b) A stamp tax at the rate of $25 is imposed on each certified copy of an order, judgment, decree or other document issued by the District or Superior Court of the Virgin Islands.