Key legal question
Whether the subsidiarily constitutional complaint was sufficiently reasoned to be admissible
Extracted holding
No. The complaint did not address the decisive reasoning of the cantonal judgment and did not show any constitutional violation with the required specificity.
Extracted reasoning
A subsidiary constitutional complaint must identify and substantiate constitutional rights violated by the cantonal decision. The appellant merely disputed the tax claims and alleged payment, but those points were not the subject of the cantonal decision.