N.Y. Real Property Tax Law § 1130: Trial of issues

§ 1130. Trial of issues. 1. If a duly verified answer is filed with

the county clerk and served upon the attorney for such tax district

within the period mentioned in the notice published pursuant to section

eleven hundred twenty-four of this title, the court shall summarily hear

and determine the issues raised by the petition and answer in the same

manner and under the same rules as it hears and determines other

proceedings or actions, except as otherwise provided in this article.

Upon such trial, proof that the tax was paid, together with all

interest, penalties and other charges which may have been due, or that

the property was not subject to tax shall constitute a complete defense.

2. If it appears to the court that testimony is necessary for the

proper disposition of the matter, it shall take evidence or appoint a

referee to take such evidence as it may direct. The referee shall report

to the court his or her findings of fact and conclusions of law and the

evidence upon which it is based, which shall constitute a part of the

proceedings upon which the determination of the court shall be made. The

report of the referee and the decision or final order of the court shall

contain the essential facts upon which the ultimate finding of facts is

made.