§ 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.