§ 1130. Trial of issues. 1. If a duly verified answer is filed with\nthe county clerk and served upon the attorney for such tax district\nwithin the period mentioned in the notice published pursuant to section\neleven hundred twenty-four of this title, the court shall summarily hear\nand determine the issues raised by the petition and answer in the same\nmanner and under the same rules as it hears and determines other\nproceedings or actions, except as otherwise provided in this article.\nUpon such trial, proof that the tax was paid, together with all\ninterest, penalties and other charges which may have been due, or that\nthe property was not subject to tax shall constitute a complete defense.\n 2. If it appears to the court that testimony is necessary for the\nproper disposition of the matter, it shall take evidence or appoint a\nreferee to take such evidence as it may direct. The referee shall report\nto the court his or her findings of fact and conclusions of law and the\nevidence upon which it is based, which shall constitute a part of the\nproceedings upon which the determination of the court shall be made. The\nreport of the referee and the decision or final order of the court shall\ncontain the essential facts upon which the ultimate finding of facts is\nmade.\n
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