Kernrechtsfrage
Whether the hereditary community had valid authority to file the cantonal appeal without the missing power of attorney from C.
Extrahierter Entscheid
No. The power of attorney on file covered only the proceedings before the valuation commission and did not authorize an appeal to the Administrative Court.
Extrahierte Begründung
A hereditary community lacks procedural capacity unless all heirs act together or appoint a representative. Since no valid authorization from C. for the cantonal appeal was produced, the court correctly found insufficient representation.