§ 742. Appearance by commissioner in proceeding to review a special
franchise assessment. 1. In any proceeding to review a special franchise
assessment, the commissioner may appear by counsel designated by the
attorney general. The attorney general or such counsel may employ
experts. The compensation of such counsel and experts and their
necessary expenses incurred in such proceeding and upon any appeal
therein shall be a charge upon the assessing unit upon whose rolls
appears the assessment sought to be reviewed and the amount thereof
shall be audited, allowed and paid in the same manner as other claims
against the assessing unit. Where the assessment of a special franchise
in more than one assessing unit is reviewed in one proceeding, separate
accounts for such compensation and expenses shall be rendered to the
proper officer of each of the assessing units. Any charge imposed
pursuant to this subdivision shall be limited to proceedings commenced
by a special franchise owner.

2. If provision has not been made for the payment of such expense in
any year, the officers who are empowered by law to make such provisions
in any assessing unit shall raise such amount as may be necessary in any
manner provided by law and shall pay such expense therefrom.