N.Y. Real Property Tax Law § 712: Answer

§ 712. Answer. 1. The respondent shall serve a verified answer upon

the petitioner at least five days prior to the return day unless the

time to serve such answer has been extended by the parties or the court

for good cause shown; provided, however, that if the respondent fails to

serve such answer within the required time, all allegations of the

petition shall be deemed denied. A motion to dismiss the petition shall

not be denied merely on the ground that an answer has been deemed made.

2. The respondent shall not be required to attach the original

assessment roll or other original papers acted upon by him, but it shall

be sufficient to incorporate the same by reference in the answer.

2-a. After receiving a copy of the petition and notice, any school

district, except a school district governed by article fifty-two of the

education law, or a school district in a special assessing unit as

defined in article eighteen of this chapter which is not a city, or a

school district in a county governed by chapter three hundred eleven of

the laws of nineteen hundred twenty as amended by chapter one hundred

thirty of the laws of nineteen hundred thirty-five, may become a party

in the proceeding initiated by petitioner to review its tax assessment,

by serving a verified answer upon the petitioner and respondent or by

serving a copy of the "notice of appearance", as described herein, upon

the petitioner and respondent at least five days prior to the return

date unless the time to serve such answer has been extended by the

parties or by the court for good cause shown or unless the school

district did not receive the notice at least twenty days prior to the

return date, in which case the school district shall have twenty days

from the receipt of notice to intervene as a respondent in the

proceeding. In the event the school district serves a copy of the

"notice of appearance" upon the petitioner and respondent, for purposes

of the action, all allegations of the petition shall be deemed denied by

the school district.

2-b. The "notice of appearance" described in subdivision two-a of this

section shall include the following items: the caption of the case and

index number, a statement of the intent of the school district to

intervene in the action, and a statement that this notice is deemed

sufficient to fulfill the requirements of this section.

3. The provisions of this section shall not apply in a city having a

population of one million or more.