Questão jurídica principal
Whether the subsidiarily constitutional complaint was sufficiently reasoned to be admissible
Decisão extraída
No. The complaint did not address the decisive reasoning of the cantonal judgment and did not show any constitutional violation with the required specificity.
Fundamentação extraída
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.