Kernrechtsfrage
Whether the cantonal court's finding that the July 7, 2008 postal sending did not contain the appeal was arbitrary.
Extrahierter Entscheid
No arbitrary fact-finding was shown; the lower court could rely on the surrounding evidence and reject the claim of timely filing.
Extrahierte Begründung
The post receipt book lacked a postal signature or stamp, while the postal trace, the recipient court's confirmation, and the envelope copy supported the inference that the sending contained a tax appeal reply, not the asserted appeal.