Section 712. Answer

1. The respondent shall serve a verified answer upon
  the petitioner at least five days prior to the  return  day  unless  the
  time  to serve such answer has been extended by the parties or the court
  for good cause shown; provided, however, that if the respondent fails to
  serve such answer within the  required  time,  all  allegations  of  the
  petition shall be deemed denied.  A motion to dismiss the petition shall
  not be denied merely on the ground that an answer has been deemed made.
    2.    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.
    2-a. After receiving a copy of the petition  and  notice,  any  school
  district,  except a school district governed by article fifty-two of the
  education law, or a school district  in  a  special  assessing  unit  as
  defined  in  article  eighteen of this chapter which is not a city, or a
  school district in a county governed by chapter three hundred eleven  of
  the  laws  of  nineteen hundred twenty as amended by chapter one hundred
  thirty of the laws of nineteen hundred thirty-five, may become  a  party
  in  the proceeding initiated by petitioner to review its tax assessment,
  by serving a verified answer upon the petitioner and  respondent  or  by
  serving  a copy of the "notice of appearance", as described herein, upon
  the petitioner and respondent at least five days  prior  to  the  return
  date  unless  the  time  to  serve  such answer has been extended by the
  parties or by the court for  good  cause  shown  or  unless  the  school
  district  did  not  receive the notice at least twenty days prior to the
  return date, in which case the school district shall  have  twenty  days
  from  the  receipt  of  notice  to  intervene  as  a  respondent  in the
  proceeding.   In the event the school district  serves  a  copy  of  the
  "notice  of appearance" upon the petitioner and respondent, for purposes
  of the action, all allegations of the petition shall be deemed denied by
  the school district.
    2-b. The "notice of appearance" described in subdivision two-a of this
  section shall include the following items: the caption of the  case  and
  index  number,  a  statement  of  the  intent  of the school district to
  intervene in the action, and a statement  that  this  notice  is  deemed
  sufficient to fulfill the requirements of this section.
    3.   The provisions of this section shall not apply in a city having a
  population of one million or more.