§ 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.