Question juridique clé
Whether the cantonal court acted arbitrarily by refusing to transmit the opposition to the competent authority under cantonal procedural law.
Solution extraite
No. The cantonal court could examine the filing as an opposition to taxation and conclude that the arguments raised were not admissible in that procedure.
Motifs extraits
Accepting the appellant's view would let litigants raise any grievances under any label and force the authority to determine the correct avenue itself. No arbitrary application of the cantonal provision was shown.