§ 744. Action by court in proceedings to review special franchise
assessments. 1. In a proceeding to review a special franchise
assessment, upon filing of the answer or upon joinder of issue the court
may take such evidence as it may deem necessary or may appoint a referee
to take evidence and hear and determine all questions raised by the
petition and the answer thereto. Notwithstanding any provisions of this
article to the contrary, evidence on the issue of whether a special
franchise assessment is unequal shall be limited to the state
equalization rate or special equalization rate used in determining the
final special franchise assessment under review, and such equalization
rate or special equalization rate shall be binding and conclusive on the
parties upon any such issue. Upon motion of either party the court may
order the place of trial changed to the county in which the special
franchise under review is situated. The place of trial shall be deemed
changed to the county designated and the papers and proceedings shall be
certified to that county in the manner provided by law in the case of a
change in the place of trial of an action and all subsequent proceedings
shall be had in the county so designated as if the special proceedings
had been originally instituted in that county.

2. Any objection to the report made pursuant to section six hundred
four of this chapter, the complaint made pursuant to section six hundred
ten of this chapter, the petition or the answer may be raised at the
hearing and the court or referee shall hear and determine the same. The
attorney general or other counsel shall furnish the petitioner not less
than thirty days prior to the hearing with a statement of any objections
to be raised to the report, complaint, or petition on the hearing.
Within the same time the petitioner shall furnish the attorney general
or other counsel with a statement of any objections to be raised to the
answer on the hearing.

3. Either party may appeal directly to the appellate division of the
supreme court from a ruling or decision of the court or referee upon
objections raised to the report, complaint, petition or answer and the
hearing may be stayed by an order of the supreme court pending such
appeal.

4. Upon application of the attorney general upon cause shown, the
governor may appoint extraordinary terms of the supreme court to be held
in any judicial district and designate a justice to preside thereat, to
try special franchise cases. Such extraordinary term shall have
jurisdiction over all proceedings involving special franchise
assessments arising in any assessing unit within the judicial district
for which the term is appointed, without regard to the county in which
the term is being held. Either party to a proceeding to review a
special franchise assessment may at any time bring the proceeding on for
a hearing or trial before such extraordinary term upon fifteen days'
notice given to the other party either personally or by mail.

5. A new assessment or correction of an assessment made by order of
the court shall have the same force and effect as if it had been so made
by the proper officers within the time prescribed by law for making such
assessment.