Selling tax stamp?

The tax stamp fee collected in my transaction was based on the appraised value (by the Lt. Governor's Office, for the purpose of determining property tax). I had negotiated a very low purchase price because the market was at rock bottom at that time. I didn't push the issue with the seller paying for the tax stamp because a) I am a friend of the seller and b) although I paid FMV, I knew the seller was taking a loss.