Section 716. Admission of percentage of full value at which real property is assessed  


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  • 1.  Except in a proceeding to review a  special  franchise
      assessment,  at any time after answer has been served or has been deemed
      made and not later than twenty days before the trial, the petitioner may
      serve upon the respondent a demand for admission  for  the  purposes  of
      such  proceeding  that  the percentage of full value at which other real
      property is assessed in the unit  is  a  percentage  specified  in  such
      demand,  but  not  in  excess  of  ninety-five  per centum.   Unless the
      respondent within fifteen days after service of such demand,  or  within
      such further time as the court may allow on motion on notice, serves and
      files  a  notice  specifically  denying that the percentage specified in
      such demand is correct, such percentage shall be deemed admitted.
        2.  After being served with such demand, if the respondent serves such
      a notice of denial,  and  the  petitioner  thereafter  proves  that  the
      percentage of full value at which other real property is assessed in the
      assessing  unit  is  not  in  excess  of the percentage specified in his
      demand, he may apply to the court at or immediately following the  trial
      for an order requiring the respondent to pay him the reasonable expenses
      incurred  in  making such proof including the reasonable fees of experts
      and attorneys.    Unless  the  court  finds  that  there  was  good  and
      sufficient  reason  for the respondent's denial, the order shall be made
      irrespective of the results of the proceeding.