Kernrechtsfrage
Whether the complaint against the cantonal decision on the property appraisal could be examined on the merits.
Extrahierter Entscheid
The complaint did not set out any permissible federal-law violation and therefore could not be entertained.
Extrahierte Begründung
The Federal Court may review such valuation decisions only for breach of federal procedural rules or abuse/excess of discretion. The appellant did not show such defect.