Questão jurídica principal
Whether the federal appeal was sufficiently reasoned under Art. 42 BGG and Art. 108 BGG.
Decisão extraída
The appeal did not engage with the decisive reasoning of the cantonal judgment and failed to show any violation of federal law; the court therefore could not examine the merits.
Fundamentação extraída
The appellant's lengthy submissions were largely irrelevant or merely appellatory. He did not explain why, despite undisputed delivery of the updated permit, the burden of proof for non-payment should lie with the municipality or how the cantonal authorities misapplied the rules on burden of proof.