Key legal question
Whether the federal complaint against the cantonal decision on property valuation was admissible and showed abuse of discretion or procedural violation.
Extracted holding
The complaint did not establish any abuse of discretion or breach of federal procedural rules, so the court did not enter into the merits.
Extracted reasoning
The court may review a cantonal valuation decision only for excess or abuse of discretion and procedural violations. The appellant's assertions were unsubstantiated, and her new factual allegations about an earlier valuation and renovation costs were inadmissible.