Kernrechtsfrage
Whether the subsidiary constitutional complaint was sufficiently reasoned and admissible.
Extrahierter Entscheid
The complaint did not engage with the decisive cantonal reasoning and lacked the required specific constitutional substantiation.
Extrahierte Begründung
In a subsidiary constitutional complaint, constitutional rights violations must be clearly and specifically argued with reference to the challenged reasoning; merely disputing tax liability or invoking welfare dependence was insufficient.