Questão jurídica principal
Whether the complaint against the cantonal decision on the property's valuation was admissible and disclosed a violation of federal law or abuse of discretion.
Decisão extraída
The complaint did not show any violation of procedural federal law or any misuse/excess of discretion by the cantonal supervisory authority; the Federal Court therefore would not review the valuation merits.
Fundamentação extraída
Under Art. 9(2) VZG, valuation disputes are finally decided by the cantonal supervisory authority. Federal review is limited to procedural violations or excess/abuse of discretion under Art. 19(1) SchKG. The complainants failed to engage with the cantonal reasoning, and new factual allegations were inadmissible because they were raised for the first time before the Federal Court.