Section 742. Appearance by state board in proceeding to review a special franchise assessment

1.   In  any  proceeding  to  review  a  special
  franchise  assessment,  the state board may appear by counsel designated
  by the attorney general.   The attorney  general  or  such  counsel  may
  employ  experts.  The compensation of such counsel and experts and their
  necessary expenses incurred in  such  proceeding  and  upon  any  appeal
  therein  shall  be  a  charge  upon  the assessing unit upon whose rolls
  appears the assessment sought to be  reviewed  and  the  amount  thereof
  shall  be  audited,  allowed and paid in the same manner as other claims
  against the assessing unit.  Where the assessment of a special franchise
  in more than one assessing unit is reviewed in one proceeding,  separate
  accounts  for  such  compensation  and expenses shall be rendered to the
  proper officer of each  of  the  assessing  units.  Any  charge  imposed
  pursuant  to  this subdivision shall be limited to proceedings commenced
  by a special franchise owner.
    2.  If provision has not been made for the payment of such expense  in
  any  year, the officers who are empowered by law to make such provisions
  in any assessing unit shall raise such amount as may be necessary in any
  manner provided by law and shall pay such expense therefrom.