Opinion
October 22, 1984
Appeal from the Supreme Court, Dutchess County (Sullivan, J.).
Order affirmed, without costs or disbursements.
Given liberal construction (see Grant Co. v Srogi, 52 N.Y.2d 496), the administrative complaint and article 7 petition may be deemed to state a claim that the assessment of petitioner's property was excessive to the extent of $500,000. Accordingly, the motion to dismiss was properly denied.
Our decision, however, is not to be construed as an approval of the "limited cost reimbursement" theory of excessive assessment asserted by petitioner. Petitioner will be put to its proof to establish at the trial an excessive assessment, in accordance with the Real Property Tax Law. Thompson, J.P., Weinstein, Rubin and Lawrence, JJ., concur.