Questão jurídica principal
Whether the complaint against the cantonal decision on the property appraisal could be examined on the merits.
Decisão extraída
The complaint did not set out any permissible federal-law violation and therefore could not be entertained.
Fundamentação extraída
The Federal Court may review such valuation decisions only for breach of federal procedural rules or abuse/excess of discretion. The appellant did not show such defect.