Key legal question
Whether a burdensome administrative invoice must be signed, identify the issuing authority, contain clear appeal instructions, and indicate the underlying municipal resolution.
Extracted holding
For service of an individual administrative order, written form, a signature, identification of the issuing authority, and clear appeal instructions are minimal requirements; under cantonal practice, a burdensome individual order must also be reasoned.
Extracted reasoning
The council treated the invoice as a burdensome administrative act. The government council stated that these formal requirements are largely undisputed in doctrine and case law, and that it saw no reason to endorse the municipal council's contrary view.