N.Y. Real Property Tax Law § 714: Answer in city having a population of one million or more

§ 714. Answer in city having a population of one million or more. 1.

In a proceeding brought to review an assessment of real property in a

city having a population of one million or more, the respondent may

serve a verified answer upon the petitioner within twenty days after

service of the petition. If the respondent fails to serve such answer

within the required time, all allegations of the petition shall be

deemed denied. A proceeding shall be placed upon the court calendar for

hearing by serving a copy of, and filing, a note of issue as provided in

an action. When an answer is deemed to have been made, a motion to

dismiss the petition must be made prior to the service of a note of

issue, except that a motion to dismiss the petition, where it appears on

the face thereof that the court does not have jurisdiction of the

subject of the proceeding or that the petition does not state facts

sufficient to warrant relief under the provisions of this article, may

be made at any time prior to the hearing, and the failure to serve an

answer shall not be ground for denying such a motion.

2. If the respondent has not served an answer or moved to dismiss the

petition prior to the service of a note of issue, except as hereinbefore

provided, in order to raise an objection to the sufficiency of the

petition or assert an affirmative defense upon the hearing, he must

serve upon the petitioner within forty days after the service of a note

of issue, a notice containing a statement of the nature of such

objection or such defense, unless for good cause the time to serve such

notice is extended by the court or a justice thereof, on an order to

show cause. Unless the petitioner and respondent stipulate in writing

for a hearing at an earlier date, no hearing shall be held less than

thirty days after service of such notice upon the petitioner.

3. 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 or

notice provided for in subdivision two hereof.