Section 714. Answer in city having a population of one million or more

1.
  In  a  proceeding  brought to review an assessment of real property in a
  city having a population of one million  or  more,  the  respondent  may
  serve  a  verified  answer  upon the petitioner within twenty days after
  service of the petition.  If the respondent fails to serve  such  answer
  within  the  required  time,  all  allegations  of the petition shall be
  deemed denied.  A proceeding shall be placed upon the court calendar for
  hearing by serving a copy of, and filing, a note of issue as provided in
  an action.  When an answer is deemed to have  been  made,  a  motion  to
  dismiss  the  petition  must  be  made prior to the service of a note of
  issue, except that a motion to dismiss the petition, where it appears on
  the face thereof that the  court  does  not  have  jurisdiction  of  the
  subject  of  the  proceeding  or  that the petition does not state facts
  sufficient to warrant relief under the provisions of this  article,  may
  be  made  at  any time prior to the hearing, and the failure to serve an
  answer shall not be ground for denying such a motion.
    2.  If the respondent has not served an answer or moved to dismiss the
  petition prior to the service of a note of issue, except as hereinbefore
  provided, in order to raise an  objection  to  the  sufficiency  of  the
  petition  or  assert  an  affirmative  defense upon the hearing, he must
  serve upon the petitioner within forty days after the service of a  note
  of  issue,  a  notice  containing  a  statement  of  the  nature of such
  objection or such defense, unless for good cause the time to serve  such
  notice  is  extended  by  the court or a justice thereof, on an order to
  show cause.  Unless the petitioner and respondent stipulate  in  writing
  for  a  hearing  at  an earlier date, no hearing shall be held less than
  thirty days after service of such notice upon the petitioner.
    3.   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 or
  notice provided for in subdivision two hereof.