Question juridique clé
Whether the appeal against the cantonal valuation commission’s judgment was admissible before the Federal Supreme Court.
Solution extraite
The appeal was manifestly inadmissible because the valuation commission was not an upper cantonal court within the meaning of Art. 86(2) BGG.
Motifs extraits
Following its recent case law, the court held that complaints against judgments of this body do not lie directly to the Federal Supreme Court; the appeal had to be dealt with by the cantonal administrative court.