Kernrechtsfrage
Whether the subsidiary constitutional complaint was admissible against the cantonal appellate order
Extrahierter Entscheid
The complaint was inadmissible because it challenged the first-instance debt-enforcement order as well and did not address the appellate court's reasoning with constitutional arguments.
Extrahierte Begründung
Subsidiary constitutional complaint lies only against final cantonal decisions and requires a clear, detailed constitutional substantiation based on the challenged decision; the filing merely disputed the tax assessment and tax debt, which were not at issue.