Section 1130. Trial of issues

1. If a duly verified answer is filed with
  the county clerk and served upon the  attorney  for  such  tax  district
  within  the period mentioned in the notice published pursuant to section
  eleven hundred twenty-four of this title, the court shall summarily hear
  and determine the issues raised by the petition and answer in  the  same
  manner  and  under  the  same  rules  as  it  hears and determines other
  proceedings or actions, except as otherwise provided  in  this  article.
  Upon  such  trial,  proof  that  the  tax  was  paid,  together with all
  interest, penalties and other charges which may have been due,  or  that
  the property was not subject to tax shall constitute a complete defense.
    2.  If  it  appears  to  the court that testimony is necessary for the
  proper disposition of the matter, it shall take evidence  or  appoint  a
  referee to take such evidence as it may direct. The referee shall report
  to  the court his or her findings of fact and conclusions of law and the
  evidence upon which it is based, which shall constitute a  part  of  the
  proceedings upon which the determination of the court shall be made. The
  report of the referee and the decision or final order of the court shall
  contain  the essential facts upon which the ultimate finding of facts is
  made.