§ 716. Admission of percentage of full value at which real property
is assessed. 1. Except in a proceeding to review a special franchise
assessment, at any time after answer has been served or has been deemed
made and not later than twenty days before the trial, the petitioner may
serve upon the respondent a demand for admission for the purposes of
such proceeding that the percentage of full value at which other real
property is assessed in the unit is a percentage specified in such
demand, but not in excess of ninety-five per centum. Unless the
respondent within fifteen days after service of such demand, or within
such further time as the court may allow on motion on notice, serves and
files a notice specifically denying that the percentage specified in
such demand is correct, such percentage shall be deemed admitted.

2. After being served with such demand, if the respondent serves such
a notice of denial, and the petitioner thereafter proves that the
percentage of full value at which other real property is assessed in the
assessing unit is not in excess of the percentage specified in his
demand, he may apply to the court at or immediately following the trial
for an order requiring the respondent to pay him the reasonable expenses
incurred in making such proof including the reasonable fees of experts
and attorneys. Unless the court finds that there was good and
sufficient reason for the respondent's denial, the order shall be made
irrespective of the results of the proceeding.