Question juridique clé
Whether the federal complaint was sufficiently reasoned to be admissible
Solution extraite
No. The filing did not engage with the cantonal authority's key reasoning and therefore failed to meet the statutory pleading requirements.
Motifs extraits
A complaint under Art. 72 ff. BGG must explain, in a concise manner, which rights were violated and why, with specific reference to the challenged decision. The complainant merely repeated criticism of tax assessment matters, which were not part of the case.