In order to determine whether the proper amount of
tax has been paid, without limiting any other rights of the municipality,
the municipality shall have the right to review all documents or records
relating to any real estate transaction or any related transactions
and to take such other steps as the municipality shall deem necessary
or appropriate, including a review or audit of any documents or records
of any party to a real estate transaction to determine the fair market
value of the real estate or any other relevant matter as determined
by the municipality. Upon request of the municipality, and at such
place and time as specified by the municipality, any party shall make
available to the municipality any documents or records requested by
the municipality.
