§ 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.