Questione giuridica chiave
Whether the appeal against the cantonal decision confirming the new property valuation was sufficiently substantiated under former OG Art. 79(1).
Decisione estratta
The appeal was not adequately reasoned and therefore could not be considered.
Motivazione estratta
The appellants merely argued that the valuation was too low, but did not show which federal rules were violated or how the cantonal authority had unlawfully exercised its discretion or breached procedural rules.