In Matter of Abramov v. Board of Assessors (257 AD2d 958), respondents' answer was deemed made and they waited until five months after the return date of the petition to move for dismissal based upon the Statute of Limitations. Though a defense based on the Statute of Limitations is waived if it is not preserved in the answer or a motion made prior to the time to answer, the court, interpreting the no dismissal provision in Real Property Tax Law 712 (1), held that the defense was not waived. In effect, when no answer is served, the no dismissal provision relieves the respondent of the negative consequences of failing to plead a defense.