Key legal question
Whether the subsidiary constitutional complaint was sufficiently reasoned to be admissible.
Extracted holding
No. The filing did not clearly and specifically allege violations of constitutional rights and merely opposed the cantonal assessment.
Extracted reasoning
Under Arts. 116 and 117 in conjunction with Art. 106(2) LTF, only constitutional violations may be raised and they must be expressly and precisely reasoned. The complaint failed to meet this standard.